The file has to be in ICO, EXE, DLL ... Click “OK” on both windows after that, and the desktop icon should change. Repeat ...

To customize or change your file or folder icons in Windows 11, do the following: 3] Now click on ‘Themes’, and go to ‘Desktop Icon Settings’. 4] Once you click on ‘Desktop Icon Settings ...

You can set a dark or any icon of your choice – but the images have to me in the .ico format. Read: How to change File and Folder ... Microsoft MVP (2006-16) & a Windows Insider MVP (2016-2022).