This is the current icon set I use on RISC OS. Many of the icons have been snaffled from various sources on the web, as well as from cover discs etc etc. The main source of icons here is the Xperience Design iconset. Quite a few have been modified by me, and in many cases I've added 'small icon' variants which weren't supplied with the original icons. I've also added matching 'book' icons for a few of the other image filing systems (LinkFS, X-Files etc) which were still using the older 'directory' style icons.
A few of the icons have been taken from screenshots of linux desktops.
The archive also contains an altered palette file to give a wider colour range in 16 colour icons, window background textures, and a new set of window tools - similar in style to the default ones, but using a variant of the window background texture, and with the buttons being textured as well as the scrollbars.
And to go with that, here's an hourglass file for RISC OS, in proper wood, glass and sand to replace the default blue/cyan one (what were Acorn thinking of?). NB the hourglass module is 26-Bit only, and will not work via Aemulor (because it gets run in the 26-Bit emulated environment, rather than replacing the 32-Bit OS supplied hourglass module) - if anyone knows of a way of customising the hourglass under 32-Bit RISC OS, please let me know . . .