https://bugs.winehq.org/show_bug.cgi?id=54438
--- Comment #10 from Zeb Figura z.figura12@gmail.com --- I don't know how this program is deriving its information, but the resource numbers of the icons in shell32 really do match Windows, where we have them. If there are mismatches, it's probably because we're simply missing a resource, because a Windows application has never needed it.
Just from looking at the program, things seem to match up, except that Wine has an extra two icons at the beginning. But without knowing what the program is doing I can't immediately guess why that's the case.