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Resource Editor: How To Change A Graphic Image
If the resource item to be replaced is an icon, cursor, or a bitmap, the source can be an *.ico, *.cur or *.bmp/gif/png file respectively. The source can also be pasted from the clipboard.
When changing icons and cursors, make certain that the replacement sources are the same size and have the same number of colors as the item to be replaced (e.g. a 16x16 4-bit icon cannot be replaced with a 32x32 8-bit icon).
Change Icons with Resource Tuner
1. Expand the 'Icon' folder (it can also be 'Bitmap', 'GIF', 'PNG', 'Cursor', etc). Programs compiled using Delphi store images in the folder named RCData. 
See "How to edit Delphi forms"
2. Select the icon item to be replaced in the Resource Tree.
If you already have an icon ready, just skip these 3rd and 4th steps:
3. With this icon resource, select the 'Save Resource As...' button from the button bar (first button from left) and save the .ICO file to your desktop.
4. Use AWicons icon editor (or any of your favourite icon editing programs) to edit this icon (.ICO) image. Make sure that your new image is no bigger than the image it is replacing.
Now we are going to change the icon:
5. Back inside Resorce Tuner, highlight an icon resource item to be replaced and doubleclick it. Or click on the Resource Editor button on the button bar (the third button from left). You will see the following dialog:
6. Select the Open Source File button (Ctrl+O) from the button bar as illustrated above and select your edited file. Or paste the image from the clipboard (Ctrl+V).
ONCE AGAIN: make certain that the replacement sources are the same size and have the same number of colors as the item to be replaced (e.g. a 16x16 4-bit icon cannot be replaced with a 32x32 8-bit icon).
7. Press OK to close the Resource Editor and select 'File' -> 'Save File As ...' to save the changes you've just made to the target file. If warned that the image size has changed, click "Yes" from the next dialog box to update the file size.
If you need to update existing icons, or add new ones for several hundred files, you are more than likely going to want some way to implement this with a batch file. Whenever large numbers of files have to be processed or to be accessible through scripting / batching, you need Resource Tuner Console.
Give Resource Tuner a trial run for 30 days free! Once you try it, we think you will find it hard to go back to other resource hacking utilities. So if you decide to purchase it, it's only $39.95 for a Personal License.