Windows 7: Changing System32 & Other System Folder Icons

As the title says is there a way to do this ?

When I was running WinXP I used to change the Program Files and especially the System 32 folder icons by writing a desktop.ini in the folder and then, using a software called Attribute Manager, I would set the desktop.ini file to hidden and system (latter helped prevent accidental deletion) and the folders (only) to read only. Et Voila !! Coloured Folders that stand out from the crowd.

Now I'm running Windows 7 64 bit I've hit a problem. Seeing as how windows 7 comes pre-loaded with folders containing every language under the sun** (apart, that is, from en-GB/UK) you really need the folders you trawl through to stand out even more nowadays.

I can change the Program Files and the SysWOW64 folder icons using my previous technique but the Program Files (x86) and the System32 folders refuse to change.
A strange thing I've noticed is that I can create shortcuts to the last 2 folders but cannot change the icon even for the shortcut as "access is denied".




Am I missing something blatantly obvious somewhere ??
I've managed to change the Font, Links and a few others through registry edits.
Are there registry entries for these "awkward" folders I've missed ?

Any help, hints, tips and/or beer much appreciated.

TIA
Elmer BeFuddled

**A slight exageration there! I do have a nice couple of batch files that now remove all un-needed language folders/files and all the never to be used (by me) fonts thanks to a fella named Martin Ihde.
(I adapted his font removal batch file to remove the language folders, if you're interested, let me know....).