This path will only work with your Icons. Besides the fix is just adding ",0" for every entry in the registry.
I suggest you just change the icons with the Windows GUI. Then run regedit.exe go to
HKEY_CURRENT_USER/Software/Microsoft/Windows/CurrentVersion/Explorer/CLSID/{645FF040-5081-101B-9F08-00AA002F954E}/Default Icon
And by each entry add at the end ",0" like this:
"D:\Projects\Icons\Chinese Box Recycle Bin\Neuromancer Chinese Box Empty.ico,0"
that is the path to your icon with added ",0"
That fixes the problem and lets you keep the original place of the icons you use.
Just don't move them
P.S. If you save the Theme after this the register change will be saved as well. If you edit the theme file and change the register there. Then apply the theme it will be the same as if you changed the register. The point is when you fixed the register - save the theme.