[ Thanks to Ian
MacGregor for this link. ]
“Step 1: Create the necessary directory
This step is going to partially mirror the directory tree of a
/usr/share/icons icon theme in ~/.icons. I like this method because
it’s easy to change icons for any icon theme without having to
escalate privileges. However, this method only works on a per-user
basis. If you don’t want to have to perform these steps for every
user on the system, then it’s probably best to make changes in
/usr/share/icons/$icon_theme.“Creating the directory – command line method:
$ mkdir -p ~/.icons/$(gconftool-2 --get
/desktop/gnome/interface/icon_theme)/24x24/places