Do you mean a Windows icon? Where you might see a folder open or folder closed? If it's an icon you're looking for, what size would it be? I know you can stretch it out but keeping them proportioned would be better.
You can download free icon software these days and extract them from your windows/system32/shell32.dll or any file that contains icons. If you are unsure where to look for within your computer, all you have to do is right click on any desktop icon, properties, and change icon.
Windows icons are usually 64x64, 32x32, and 16x16. 16x16 are the small ones that you might find in, for example, your help file. I have my site's menu with the style of tree on the left hand side that looks just like Windows Help function. When a link is clicked it displays open or closed folder picture. Although I'm going to change that to + or - now that I think of it.
Let us know further on what you are looking for. I know there are many 32bit icons out there that look really nice. And they are all free to download.
Cheers.
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