Take %UserProfile%\Desktop\desktop.ini
for example.
- Create a desktop.ini file with content below and saved in UTF-16 LE with BOM. Hopefully notepad.exe has such choice to use the right encoding.
[.ShellClassInfo]
LocalizedResourceName=@%SystemRoot%\system32\shell32.dll,-21769
IconResource=%SystemRoot%\system32\imageres.dll,-183