How to change the Windows NT recycle bin into a Mac Style Trash can

First off you will need the 2 icons for full and empty compiled as a DLL, download here and save the DLL to %systemroot%.

Next you need to edit two values in the registry - the usual warnings apply - make a backup first...

HKCR\ CLSID\ {645FF040-5081-101B-9F08-00AA002F954E} \DefaultIcon

empty
Default (Recycle Bin) is this...
%SystemRoot%\System32\shell32.dll,31

To get a mac style Trash can change to this...
%SystemRoot%\macico.dll,0

full
Default (Recycle Bin) is this...
%SystemRoot%\System32\shell32.dll,32

To get a mac style Trash can change to this...
%SystemRoot%\macico.dll,1

Finally if you want to change the text from "Recycle Bin" to something else then get hold of the TweakUI utility from microsoft.com

Note: downloading any DLL from the internet is a potential security risk - so the ZIP archive above includes the 2 original .ICO files if you prefer to compile them into a DLL yourself.