how to create an icon on desktop

[maxIT]

Are you talking about KDE?
Right click on desktop->Create New->File->Link to application.

Hope this help

Actually on my first answer I didn't care so much about this specific room 'customising and remastering'!
Stayng much more on topic I think it sould be consider that icons are text files, here is my '$HOME/Ddesktop/Floppy':

[Desktop Action Format]
Exec=kfloppy %v
Name=Format

[Desktop Entry]
Actions=Format
Dev=/dev/fd0
Encoding=UTF-8
Icon=3floppy_mount
MountPoint=/floppy
ReadOnly=false
Type=FSDevice
UnmountIcon=3floppy_unmount
X-KDE-Priority=TopLevel

So I thiink that this file has to be copied in '/etc/skel/Desktop'

Hope this can help more!