commands to create icon only dll:
<pre>
rc.exe /l 0x409 /foiconsdll.res /d UNDER_CE=300 /d _WIN32_WCE=300 /d UNICODE /d _UNICODE /d NDEBUG /d WIN32_PLATFORM_PSPC=310 /d ARM /d _ARM_ /r iconsdll.rc
link.exe /nologo /dll /incremental:no /out:iconsdll.dll /subsystem:windowsce,3.00 /align:4096 /MACHINE:ARM /noentry iconsdll.res
</pre>

resourcefile with icons only:

<pre>
101    ICON    DISCARDABLE     "ExploreIcon.ico"
102    ICON    DISCARDABLE     "InternetIcon.ico"
103    ICON    DISCARDABLE     "MiscIcon.ico"
104    ICON    DISCARDABLE     "PhoneIcon.ico"
105    ICON    DISCARDABLE     "ToolsIcon.ico"
</pre>