Gmail/regedit

Gmail as Default e-mail program on Windows Start Menu
You can set Gmail as default e-mail program on Windows Start Menu. You can do it by editing Windows Registry values. When you finished setting up gmail as default e-mail program, when you click on that icon, Gmail will be started on your default web browser.

Programs are available to do this for you such as the Gmail Add on which allows the user to specify a domain to use if they are using google apps.

Get a gmail Icon
First find a gmail icon file. You need