The file which we will edit is ExplorerFrame.dll which is located at:
Now open it with any resource editor like Resource Hacker or
Restorator or any other but I will use restorator, it’s the best!
So open it with restorator and then navigate to BMP folder then export 577, 578, 579 & 581 bmp files.
579.bmp ->Not available(when you cant go forward or backward)
Now make your images using Photoshop, gimp or any other image editor.
Save all of them and then import them into the explorerframe.dll using the resource editor.