Another potential fix for this type of issue: I was having similar problems to those listed above - I could see the labels of files and folders on my desktop but none of them had icons of any sort (including no generic icons - all of them were completely empty), as well I could not open the start menu by clicking or using any of the keyboard shortcuts. The IconCache.db rebuild would not work, I could delete the file but it would not re-create itself after multiple restarts, changing colors, resolution, check show all desktop items, etc.
The solution that finally worked for me was opening the registry value HKEY_Local_Machine/Software/Microsoft/Windows/CurrentVersion/Explorer/Shell Icons and deleting the entry labled "29". This immediately* restored my icons and gave me back access to the Start Menu.
*Note: I found this resolution in a Google Search that also said IconCache.db needed to be deleted and that you needed to clear the Thumbnail cache through Disk Cleanup, then restart. I had already done those steps in previous troubleshooting methods.