add a "take ownership" shortcut to your right-click [link] and use the task manager, end explorer.exe, then browse and replace
Or you can use a resources hacker like ResHacker or Restorator in order to change the picture inside the explorer.exe (safest method !)
(C:Windowsexplorer.exe)
HOW TO CHANGE ICONS ON THE SUPERBAR :
First, place your shortcut on the desktop, change icon by : right-click > Properties > Change icons > browse..... > OK > OK only then place this shortcut on the superbar, and now it works.
Not made by me but maybe it could suits you