Ezmind

function GetFileIcon( FileName: String ): HICON;
var
  SHFileInfo: TSHFileInfo;
begin
  ShGetFileInfo( PChar( FileName ), 0, SHFileInfo, SizeOf( TSHFileInfo ), 
  	SHGFI_USEFILEATTRIBUTES or SHGFI_ICON or SHGFI_EXETYPE {or SHGFI_SMALLICON });
  Result := SHFileInfo.hIcon;
end;

procedure TForm1.Button1Click(Sender: TObject);
var
  AIcon: TIcon;
begin
  AIcon := TIcon.Create;
  try
    AIcon.Handle := GetFileIcon( 'C:\Program Files\Internet Explorer\iexplore.exe' );
    Image1.Picture.Assign( AIcon );
  finally
    AIcon.Free;
  end;
end;