Ran across a tutorial on creating Vista icons. Vista has a new GUI and the really cool shell theme ‘Aero’. Check out some of the examples on that page, but even better you can browse and click on samples at this page from rw-designer.com.
From there you can view the default Vista system icons in varying sizes/resolutions like the example below. Though if you look close enough, it appears that the smallest rendition of this icon appears to never wrap around the *front* of the device like all the others. File a bug!