I'm not aware of a way to have animated icons (I'm assuming you mean somewhere like on the desktop?). I've had a search for 3rd party software to do this, but can't find any either. Stardock (http://www.stardock.com/products/odnt/) make a lot of customisation software, but it looks like even their apps can't do it.
There is a software called 'microangelo on display' that is supposedly doing this.
You could also use Litestep, a windows alternative UI I've used a long time ago. Some plugins offered animated icons (I had an animated brazier for the recycle bin on a spawn theme I designed at the time)
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