Right-click the icon > Properties > Shortcut tab > Change Icon . You can choose from system defaults or upload your own .ico files.
Sometimes the "standard" icons like or the Recycle Bin disappear. You can’t create these using the standard "New Shortcut" method. Go to Settings > Personalization . Click on Themes . Scroll down and select Desktop icon settings . how to create desktop icons
The most common reason to create an icon is to have quick access to a program or a specific document. Right-click the icon > Properties > Shortcut tab