I am trying to edit shell32.dll icons but when I replace it with the original one my windows did not boot the I found that the shell32.dll can't be edited unless you remove the digital sign by signtool from the windows SDK and I did this easily with this command
signtool remove /s [path]/shell32.dll
but when I try to resign the dll file with this command
signtool sign /a [path]/shell32.dll
I got this error
SignTool Error: No certificates were found that met all the given criteria.
Conclusion: You cannot edit shell32.dll without causing a system crash.
P.S .: There is a possibility that system files can be signed with a driver signature, but this is not verified information. https://support.globalsign.com/code-signing/code-signing-windows-7-8-and-10