It's not a theme file amazingly. It's a combination of:
Both of which are paid applications. I could share the IconPackage and Start style if you buy them. I know it sucks but I hit a dead end on free stuff.
A) Short of manually re-doing every single icon on your own, you'd need a 3rd party app that handles icon customization.. something like IconPackager from Stardock. Not specifically this, since I don't think it supports 8.1, but something like it.
B) Don't pirate Windows and you won't have this problem.
I was playing around with icon sets a while ago, and applied a pack from dA (I think it was this one) using IconPackager. I didn't really like the program's capabilities, it was too spotty, so when the trial ran out I tried to revert things. Some of it wouldn't revert though, so I've got several more modern icons on things.
Maybe this is what you're looking for. http://www.stardock.com/products/iconpackager/ I haven't used it but, I do use their products Start8 and Fences and they work great. I think there is user made icon packs as well and it says there's a 30 day free trial. I've seen setups on /r/rainmeter where they have changed the icons but, don't know what they are using.
> After trying most of what was recommended (system restore, registry edits, rebuilding iconcache.deb in several ways) none of which worked, I finally got my icons back !!! Go here: http://www.stardock.com/products/iconpackager/ and get the trial version of IconPackager, install it, use it to switch to any icon package, then switch back (if you want to) the standard windows icons. And voilà... all icons back. Best regards !
http://en.kioskea.net/forum/affich-175531-fix-blank-or-white-shortcut-icons-on-desktop
It usually takes a while for people to reply.
Default windows icons can be replaced by using IconPackager, also, I don't think you can entirely replace the taskbar.
And if you don't want to buy iconpackager... yarr