You can change nearly any desktop icon on both Mac and PC. To change desktop icons on a Mac, open the "Get Info" menu and paste in the picture you want to use. On a PC you'll need to make a .ICO file, ...
You can change folder icons on your Mac by copy-and-pasting an image into the folder's icon slot. You can use any image as a Mac folder icon, whether it be something unique or just a differently ...