This trick is not windows Xp and Vista
If u are using windows 98 / 2000 / ME
You can use this trick..
First U have to create desktop.ini and edit that file. Go to any folder and aplly these steps
1.right click on the blank space in the folder.
3.click "change icon" and select any icon and then ok.
Now enable the Hidden folder view from Folder Option in Control Panel. And open desktop.ini file and Update it with the following code