I think there is more to it with XP and it is much more sensitive to being fuct with in that aspect, as compared to any other MS OS. I would check out
www.annoyances.org for further information, they have plenty on hacking your appearance and a complete walkthrough on what files are affects, what to replace, etc.
Yes, I do believe you can use resource hacker, but there are some other important things to know before you start.
Edit: Finding the threads on annoyances.org took too long. Check out these links that sum it up pretty damn well;
http://www.ozzu.com/viewtopic.php?t=771&view=previous and as mentioned in the post, there is good instructions and links @ themexp.org also.