looks like you have one of those 'royale type themes' installed
or one of your dll files are damaged/replaced/messed
the notepad icon is different on xp opens left to right that looks like a win98 icon hehe
see the silver theme for vista link, comes in a variety of versions on xp
see the notepad icon the blue book opens right to left
xp pro notepad icon opens left to right.theres a bunch of shell packs available , right click on desktop theme what other themes are installed? heres a guess theres, silver or somthing listed.
OthHills post 8 sums it up