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If you want to support but not to send money, download my icon theme from Pling.com Files (2) / main.zip -- it will send them a few cents.
Or download for me 
this book :-) (I myself can't do it. My Russian payment is unavailable for Europe and USA)
Enhanced Classic icon theme (used with Win98 Second Edition, WinME, Win2K systems) from MicroSoft Memphis project for GNU/Linux inspired by Chicago95 theme (actually it’s a manual copy-paste fork) of Grassmunk with icons in Windows 98 SE style added and/or created by myself. There are some icons in 16x16, 22x22, 24x24, 32x32, 48x48, 64x64, 72x72, 128x128, 160x160, 192x192, and 256x256 sizes that I've made myself.
Due to the 
political 
situation 
in the world and the likelihood of GitHub being closed in future for Russians, I've created a mirror on Russian git hosting and on openCode.net for this case. It is desirable that they will not be closed for people from any countries :-) But I am afraid that the ability to make commits on GitHub may disappear for me. So, if you haven't seen my activity for a long time, take a look here or here ;-)
The theme is currently in process of creating, so there are some icons from 
Faenza and 
Chicago95 themes in it... I want to turn them into a 98's style someday...
Easy ways to install this theme:
Archlinux and the other distros that based on it:
yay -S se98-icon-theme-git
FreeBSD and the systems that derive from it:
pkg install win98se-icon-theme
Clone the repository:
GIT:
GitHub:
git clone https://github.com/nestoris/Win98SE.git
OpenCode:
git clone https://www.opencode.net/nestoris/Win98SE.git
GitFlic:
git clone https://gitflic.ru/project/nestoris/se98.git
It will create Win98SE directory with 
SE98 subdirectory. Put the SE98 to your ~/.icons, ~/.local/share/icons, or /usr/share/icons (for all users) directory by copying or symlinking (better for updates).
You can always get fresh update by going to your downloaded Win98SE directory and running the command:
git pull
SVN:
cd ~/.icons, or cd ~/.local/share/icons
then
svn checkout https://github.com/nestoris/Win98SE/trunk/SE98
or
cd /usr/share/icons
sudo svn checkout https://github.com/nestoris/Win98SE/trunk/SE98
Or download the 
zip from GitHub and install manually :-)
If you want to contribute to the project, you can look at some of the Windows 98/ME/2000 theme style features (Reference). It's in process of creating, not currently English-translated, but has a link to Google-translated itself.
Icons with extra large sizes (160x160, 192x192, and 256x256)
Here is >>>>The bigger list of icons preview<<<< of 128, 96, 72, 64, 48, 32, 24, 22, and 16 px sizes.
| Desktop | Computer | Hard Drive | CD-ROM | Folder | Network | Share | Server | |
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| 48x48 |  |
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| 32x32 |  |
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| 24x24 |  |
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| 22x22 |  |
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| 16x16 |  |
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| File Manager | Mplayer | Fceux | Terminal | Settings | Dconf Editor | Search | ||
|---|---|---|---|---|---|---|---|---|
| 64x64 |  |
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| 48x48 |  |
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| 32x32 |  |
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| 24x24 |  |
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| 22x22 |  |
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| 16x16 |  |
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| Octet-stream | Exec | Python Bytecode | DOS App | Text Install | Text-x-generic | Package | Archive | |
|---|---|---|---|---|---|---|---|---|
| 64x64 |  |
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| 48x48 |  |
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| 32x32 |  |
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| 24x24 |  |
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| 22x22 |  |
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| 16x16 |  |
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| RAR | ISO | Script | AWK | Python | HTML | XML | WAV | MP3 | |
|---|---|---|---|---|---|---|---|---|---|
| 64x64 |  |
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| 48x48 |  |
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| 32x32 |  |
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| 24x24 |  |
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| 22x22 |  |
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| 16x16 |  |
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| Midi | Mod | MSI | TTF | Address book | 3D-model | AbiWord document | Install Soft | |
|---|---|---|---|---|---|---|---|---|
| 64x64 |  |
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| 48x48 |  |
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| 32x32 |  |
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| 24x24 |  |
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| 22x22 |  |
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| 16x16 |  |
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| DOC | AVI | Calendar | SVG | Text-RTL | JPEG | PNG | NES-ROM | |
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| 64x64 |  |
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| 48x48 |  |
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| 32x32 |  |
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| 24x24 |  |
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| 22x22 |  |
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| 16x16 |  |
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