Follow the tutorial only delete the "start" text, leaving the "" intact, then,
Under the BITMAP category to the left, select the 143 submenu, and 1033.Now, you might want to select "Save Resource" just so you can check it's dimensions so you don't fuck your start button. After you have everything Figured out (What image you';re gonna use, Windows logo dimensions..etc) Right click, and select "Replace Resource". Select "Open File with New Bitmap" and pick the .bmp file that you want displayed.
Follow the instructions for compiling the script and editing the registry (like you would had you replaced text) and you're good to go.
EDIT # 2: The Start Icon is 25x20, so you don't have to save now.
Well, you see, A pro does do it the Hard way, and, i find that you get more satisfaction out of it when working with Command line/Manual Regedit. It makes people feel like Uber Hax (Just like programming in ADA over VB...)
But you seee, when it comes to editing Explorer, a GUI makes you feel safe.
GUI: You edit the word "start". You're done.
Regedit: One stray Backspace, and say ByeBye, explorer.exe