...determine if two icons are equal?

function IconsAreEqual(const Icon1, Icon2: TIcon): Boolean;
var
  ms1: TMemoryStream;
  ms2: TMemoryStream;
begin
  Result := False;
  ms1    := TMemoryStream.Create;
  try
    Icon1.SaveToStream(ms1);
    ms2 := TMemoryStream.Create;
    try
      Icon2.SaveToStream(ms2);
      if ms1.Size = ms2.Size then
        // Compare the streams, Streams vergleichen:
        Result := CompareMem(ms1.Memory, ms2.Memory, ms1.Size)
      finally
        ms2.Free
    end
  finally
    ms1.Free
  end
end;

procedure TForm1.Button1Click(Sender: TObject);
var
  icon1: TIcon;
  icon2: TIcon;
begin
  icon1 := TIcon.Create;
  icon2 := TIcon.Create;
  try
    icon1.LoadFromFile('c:\Icon1.ico');
    icon2.LoadFromFile('c:\Icon2.ico');
    if IconsAreEqual(icon1, icon2) then
      ShowMessage('Icon 1 and Icon 2 match')
    else
      ShowMessage('Icon 1 and Icon 2 don''t match');
  finally
    icon1.Free;
    icon2.Free;
  end;
end;