I'm just listing here how many icons will be necessary to create some kind of "Icon Theme" for OS/2, ArcaOS and eCS. 
General
| Icon Name | 
Description | 
Current | 
Open
 | 
| WP_Desktop | 
Desktop Icon | 
 | 
| WP_Folder | 
Regular Basic / Folder Icon | 
 | 
| WP_ | 
Icon | 
 | 
| WP_ | 
Bitmap | 
 | 
| WP_ | 
Command File | 
 | 
| WP_ | 
DataFile | 
 | 
| WP_ | 
Printer | 
 | 
| WP_ | 
Network Printer | 
 | 
| WP_ | 
Font Palette | 
 | 
| WP_ | 
Metafile | 
 | 
| WP_ | 
Mixed Color Palette | 
 | 
| WP_ | 
Pif File | 
 | 
| WP_ | 
Pointer | 
 | 
| WP_ | 
Program | 
 | 
| WP_ | 
Scheme Palete | 
 | 
| WP_ | 
Solid Color Palette | 
 | 
Internet Templates
| Icon Name | 
Description | 
 | 
| WP_ | 
FTP Host | 
 | 
| WP_ | 
URL Folder | 
 | 
| WP_ | 
FTP-PM | 
 | 
| WP_ | 
HTML | 
 | 
| WP_ | 
Java Applet Reference | 
 | 
| WP_ | 
Telnet | 
 | 
| WP_ | 
URL | 
 | 
Multimedia Templates
| Icon Name | 
Description | 
 | 
| WP_ | 
Light Tablet | 
 | 
| WP_ | 
Media Player | 
 | 
| WP_ | 
Audio Stream | 
 | 
| WP_ | 
DIBImage | 
 | 
| WP_ | 
Digital Audio | 
 | 
| WP_ | 
Digital Image | 
 | 
| WP_ | 
FLAC Audio | 
 | 
| WP_ | 
GIFImage | 
 | 
| WP_ | 
JPGImage | 
 | 
| WP_ | 
M3U Playlist | 
 | 
| WP_ | 
MIDI | 
 | 
| WP_ | 
OGG Audio | 
 | 
| WP_ | 
PCXImage | 
 | 
| WP_ | 
PNGImage | 
 | 
| WP_ | 
TargaImage | 
 | 
| WP_ | 
TIFImage | 
 | 
| WP_ | 
VIDImage | 
 | 
| WP_ | 
WAVAudio | 
 | 
Desktop
| Icon Name | 
Description | 
 | 
| WP_ | 
Local System | 
 | 
| WP_ | 
Local Network | 
 | 
| WP_ | 
Programs | 
 | 
| WP_ | 
Thrash Can | 
 | 
| WP_ | 
Templates Folder | 
 | 
Local System
| Icon Name | 
Description | 
 | 
| WP_ | 
 | 
 | 
| WP_ | 
 | 
 | 
| WP_ | 
 | 
 | 
| WP_ | 
 | 
 | 
| WP_ | 
 | 
 | 
Programs
| Icon Name | 
Description | 
 | 
| WP_ACCESSORIES | 
Accessories | 
 | 
| WP_DEVELOPMENT | 
Development Tools | 
 | 
| WP_EDUCATION | 
Education | 
 | 
| WP_GAMES | 
Games | 
 | 
| WP_GRAPHICS | 
Graphics | 
 | 
| WP_INSTALLED | 
Installed Software | 
 | 
| WP_INTERNET | 
Internet | 
 | 
| WP_OFFICE | 
Office | 
 | 
| WP_SOUNDVIDEO | 
Sound & Video | 
 | 
| WP_SYSTEM | 
System | 
 | 
| WP_THEMES | 
Themes & Tweaks | 
 | 
| WP_UNIVERSAL | 
Universal Access | 
 | 
Templates
| Icon Name | 
Description | 
 | 
| WP_ | 
Template Icon | 
 | 
Links