It's a translated tutorial, so if you can say the faultes, thanks
What do we need ?
So, you must download Pe Explorer (Trial, 30days) (or RessourceHack (free))
After the download finished, Copy the msgres.dll's folder
For Pe Explorer >

For ResHack > (With ALL FOLDERS !

We delete all, and we start again ! 
You need only change the icons that you copied, and re-give in the file msgres.dll !
So, the "icon's code" >
Away, Busy, Offline >
/BITMAP/111.BMP
/BITMAP/726.bmp
/BITMAP/730.bmp
MSN's icon > 
/ICON Entry/3.ICO (16x16)
/ICON Entry/4.ICO (32x32)
/ICON Entry/5.ICO (24x24)
/ICON Entry/6.ICO (16x16)
/ICON Entry/7.ICO (46x46)
/ICON Entry/8.ICO (32x32)
/ICON Entry/9.ICO (24x24)
/ICON Entry/10.ICO (16x16)
/ICON Entry/11.ICO (46x46)
/ICON Entry/12.ICO (32x32)
/ICON Entry/13.ICO (24x24)
/ICON Entry/14.ICO (16x16)
/ICON Entry/27.ICO (46x46)
/ICON Entry/28.ICO (32x32)
/ICON Entry/29.ICO (24x24)
/ICON Entry/30.ICO (16x16)
/ICON Entry/31.ICO (46x46)
/ICON Entry/32.ICO (32x32)
/ICON Entry/33.ICO (24x24)
/ICON Entry/34.ICO (16x16)
/ICON Entry/35.ICO (46x46)
/ICON Entry/36.ICO (32x32)
/ICON Entry/37.ICO (24x24)
/ICON Entry/38.ICO (16x16)
"MSN-FireWall" > 
/ICON Entry/15.ICO
/ICON Entry/16.ICO (32x32)
/ICON Entry/17.ICO (24x24)
/ICON Entry/18.ICO (16x16)
/ICON Entry/19.ICO (46x46)
/ICON Entry/20.ICO (32x32)
/ICON Entry/21.ICO (24x24)
/ICON Entry/22.ICO (16x16)
/ICON Entry/23.ICO (46x46)
/ICON Entry/24.ICO (32x32)
/ICON Entry/25.ICO (24x24)
/ICON Entry/26.ICO (16x16)
New e-Mail >
/ICON Entry/39.ico (16x16)
/ICON Entry/40.ico (16x16)
/ICON Entry/41.ico (16x16)
/ICON Entry/42.ico (16x16)
/ICON Entry/43.ico (16x16)
/ICON Entry/44.ico (16x16)
/ICON Entry/45.ico (16x16)
Conversation > 
/ICON Entry/46.ico (46x46)
/ICON Entry/47.ico (32x32)
/ICON Entry/48.ico (24x24)
/ICON Entry/49.ico (46x46)
Phone > 
/ICON Entry/52.ico (24x24)
/ICON Entry/53.ico (16x16)
/ICON Entry/54.ico (46x46)
/ICON Entry/55.ico (32x32)
/ICON Entry/56.ico (24x24)
/ICON Entry/57.ico (16x16)
/ICON Entry/58.ico (46x46)
/ICON Entry/59.ico (32x32)
/ICON Entry/60.ico (24x24)
/ICON Entry/61.ico (16x16)
MSN's alarm > 
/ICON Entry/62.ico (46x46)
/ICON Entry/63.ico (32x32)
/ICON Entry/64.ico (24x24)
/ICON Entry/65.ico (16x16)
/ICON Entry/66.ico (46x46)
/ICON Entry/67.ico (32x32)
/ICON Entry/68.ico (24x24)
/ICON Entry/69.ico (16x16)
/ICON Entry/70.ico (46x46)
/ICON Entry/71.ico (32x32)
/ICON Entry/72.ico (24x24)
/ICON Entry/73.ico (16x16)
News > 
/ICON Entry/74.ico (46x46)
/ICON Entry/75.ico (32x32)
/ICON Entry/76.ico (24x24)
/ICON Entry/77.ico (16x16)
/ICON Entry/78.ico (46x46)
/ICON Entry/79.ico (32x32)
/ICON Entry/80.ico (24x24)
/ICON Entry/81.ico (16x16)
/ICON Entry/82.ico (46x46)
/ICON Entry/83.ico (32x32)
/ICON Entry/84.ico (24x24)
/ICON Entry/85.ico (16x16)
Add > 
/ICON Entry/86.ico (46x46)
/ICON Entry/87.ico (32x32)
/ICON Entry/88.ico (24x24)
/ICON Entry/89.ico (16x16)
To re-give a icon
ResHack > Click on icon, Action > Replace Icon

Pe Explorer > Right click on icon, Edit ressource

Smileys

The smileys, it's same principle the icons ! We modify, and we re-give ! Simple, no ?
Smileys's code >
Smileys stable >
/4000/202.png > (1501x19)
Smileys animated >
/4000/257.png > Wink (57x19)
/4000/258.png > Cry (285x19)
/4000/259.png > Cake (136x19)
/4000/260.png > Bat (171x19)
/4000/261.png > Sarcastic (114x19)
/4000/262.png > Spleepy (171x19)
/4000/263.png > Smoke (95x19)
/4000/264.png > Party (76x19)
/4000/265.png > Thunder/Cloud (114x19)
/4000/266.png > Hésite (74x19)
/4000/267.png > "Don't know" (95x19)
Next lesson
The Uifiles's Scripting !