OKay, first... you are talking about menu icons right?
well it is very easy... first you have to put the png icons and the menu.ml in this route tpa\preset\system\menu...
how is that?... go to desktop. Create a new folder and name it "tpa".
Then, inside it create a new one named preset... inside it create a folder named "system" and inside system create the "menu" folder. Inside "menu" put your pngs and the menu.ml (only the necesary pics for the menu).
Then, in desktop, add the "tpa" folder to a zip archive (zip, not rar, it must be zip).
Go to setool, connect your cellphone in flash mode (by pressing C when you connect the cellphone to the pc). In "misc" select the zip archive you created, then normally choose you cellphone model, etc etc. Once everything is okay, just press in "flash".
Wait a moment, and when it is ready, just disconnect the cellphone and is all done. :D
Hope it helps.
Good bye