Remarks
It is only necessary to call DestroyIcon for icons and cursors created with the following functions: CreateIconFromResourceEx (if called without the LR_SHARED flag), CreateIconIndirect, and CopyIcon. Do not use this function to destroy a shared icon. A shared icon is valid as long as the module from which it was loaded remains in memory. The following functions obtain a shared icon.
LoadIcon
LoadImage (if you use the LR_SHARED flag)
CopyImage (if you use the LR_COPYRETURNORG flag and the hImage parameter is a shared icon)
CreateIconFromResource
CreateIconFromResourceEx (if you use the LR_SHARED flag)