Alright Everybody. This is the basic way to make icons, you can make better ones than the ones in this tutorial just you need to design it yourself unfortuantly I cannot help you guys anymore than this because I have never done this myself. As for your question Aden I think you wanted the Whoe Vista set, I cant find a tutorial on how to make those, but I did find a set of premade icons that can be applied to make your computer look like Vitsa well at least your icons will.
As for the Downloads and the cheating meathod:
.ICO Photoshop Plugin Allows you to convert anyfile in photoshop with the correct dimensions to an Icon file.
Vista Folder Icons Used for changing Folders Individual.
Vista IconPackage This will change all of your icons to Vista with the hit of a button. *You will need IconPackager just
dl the trial until I can find a crack.
Now For the Tutorial! *I did not create this tutorial but I have permission to use*
Save the file as Email button.ico with the plugin from above. *You may have to restart photoshop for the plugin to work properly.