Both on the start menu and in Explorer, the icon for the control panel (imageres.dll, -27) does not display. It's in the registry as default icon for the control panel. It exports as:
[HKEY_CLASSES_ROOT\CLSID\{26EE0668-A00A-44D7-9371-BEB064C98683}\DefaultIcon]
@=hex(2):25,00,53,00,79,00,73,00,74,00,65,00,6d,00,52,00,6f,00,6f,00,74,00,25,\
00,5c,00,53,00,79,00,73,00,74,00,65,00,6d,00,33,00,32,00,5c,00,69,00,6d,00,\
61,00,67,00,65,00,72,00,65,00,73,00,2e,00,64,00,6c,00,6c,00,2c,00,2d,00,32,\
00,37,00,00,00
But in regedit it's a REG_EXPAND_SZ with this data: %SystemRoot%\System32\imageres.dll,-27

I've tried deleting the icon cache and rebooting, and deleting this registry key and rebooting. And that icon is present in imageres.dll.

This is only for classic view and the startmenu mouseover.