http://www.mame.net/cgi-bin/wwwthreads/showpost.pl?Board=mamenewreleasetalk&Number=25870&page=0&view=expanded&mode=threaded&sb=7#Post25870

Dave Dries of Cinemarcade made some cool new icons for MAME/MAME32 and frontend use.

He only has a Mac, though, so I converted everything to Windows .ICO format for him.  

Hope you like,
Mr. Do