If you are still using Windows XP and want to have Windows 7 icons in your XP, then this new Icon Pack will definitely help you.
"SevenVG Icon Pack" will make Windows XP icons look like Windows 7.
You can download it using following link:
PS: You'll find the download link in the right-side section of the above mentioned page.
After downloading the file, extract it and you'll get a folder containing the Icon Pack. You'll need "Stardock Icon Packager" to apply this icon pack which you can find here.
Open "SevenVG.iconpackage" file in Icon Packager and Apply it.
If you want to completely transform your Windows XP into 7 including theme, boot screen, login screen, icons, etc, please follow following tutorial: