In XP:
- Right click on desktop, choose Properties
- In the Settings tab, click on Advanced
- General Tab, under Display choose "Large size (120 dpi)"

He's not talking about size but about resolution, I believe.
But in the end it indeed comes down to size. If you change your screen resoltion to 1280 x 1024 for example, the resolution is better, but everything is smaller. That's where you can change how many dots per inch XP will display. If you increase it to 120 dots per inch (the default for XP being 96), your display will then keep the quality of your higher resolution but will be bigger (25% bigger).

no paxx. he just wants to have bigger icons on the screen.
frostchen go here: http://xp.xicons.com/help/winxp128.php
the site has all the info you need.

he probably want´s them at 128. dpi in an icon file does not make sense, neither on a Mac or PC. at most times it´s better to "scan" posts rather than reading them, 90% of all people don´t have a real clue what they are typing anyways. ain´t VirtualPlastic here

Wow thank you guys for replying with all the great answers, I appreciate it. So what I need to do is get IconX right? Oh yeah I kinda made a mistake on my message. Imeant to ask how do I reach the downloaded icon's full size of 128 x 128. Once again Thanx