The reason for this is to make a Windows XP icon pack that resembles and inherits the 98SE icon pack in folder structure. Why is this? Because other icon packs I've seen were structurally messy and I didn't like them. I like the fallback to Win98 icons when WinXP icons are not available, it makes it feel even more genuine.
I'm only one person, this will probably take a lot of time.
By the way, credits to the original creators of the Windows XP icons, and the guy that made this repo: https://github.com/marchmountain/-Windows-XP-High-Resolution-Icon-Pack marchmountain, your icons are amazing <3
Here are some examples of the icons:
