Enclosed are some 48X48 256 color Windows 95 icons I created (actually I mostly modified some other icons to make them hi-res). You must enable Windows 95 to run hi-res icons before they will appear hi-res on your machine. You can do this by downloading and executing the shareware program Mulevel.zip. I'm sure there is some other way to do it but I don't know how. The same people that make the Mulevel program make a program called Microangelo that lets you create hi-res icons.
If you like these icons, please let me know (so I'll upload more), and maybe make some yourself and throw them out there for people to download.