Urfan,
I have just uploaded my IconBuddy - class to the download-Section. You can also get it at
www.dd-tech.de/download/IconBuddy.zip (60k).
It is a small class that I think will do exactely what You need.
It gets the associated Icon from a file like foo.xls, retrieves iconpairs from EXE and DLL's...
It comes with a sample.scx that supports OLE-Drag & drop as well as a CHM-Help file.
Let me know what You think and if it works for You.
Regards from Berlin
Frank