Your question is rather vague. The icon displayed for a file in Windows explorer can come from a number of different sources. Some types of files have their own icon. Others will use the icon of the program that is registered to open them. Others will use a default icon. Except for the first case the actual icon displayed will be determined by an entry in the registry.
Right clicking on any icon should show you a menu. Click on the details tab and you should see the location of the file. If you don't, then you need to reset the amount of detail that shows and set itthat way for all folders.
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