The Shell Icon Size value allows using larger icons in place of 32×32 icons and the Shell Small Icon Size value allows using custom sizes in place of 16×16 icons. It was possible to enable 65535 color (Highcolor) icons by either modifying the Shell Icon BPP value in the registry or by purchasing Microsoft Plus! for Windows 95.

However, 256 color was the default icon color depth in Windows 95.

Windows 95 also introduced a new Device Independent Bitmap (DIB) engine. Win32 introduced support for storing icon images of up to 16.7 million colors (TrueColor) and up to 256x256 pixels in dimensions. Support for 16 colors was introduced in Windows 3.0. Icons introduced in Windows 1.0 were 32×32 pixels in size and were monochrome. The ANI file format is used for animated Windows cursors. The only differences between these two file formats are the bytes used to identify them and the addition of a hotspot in the CUR format header the hotspot is defined as the pixel offset (in x,y coordinates) from the top-left corner of the cursor image where the user is actually pointing the mouse. The CUR file format is an almost identical image file format for non-animated cursors in Microsoft Windows. In Windows, all executables that display an icon to the user, on the desktop, in the Start Menu, or in Windows Explorer, must carry the icon in ICO format. ICO files contain one or more small images at multiple sizes and color depths, such that they may be scaled appropriately. The ICO file format is an image file format for computer icons in Microsoft Windows.

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