Disappearing, Invisible icons

The other day when my friend turned on his computer all was fine until he clicked on a desktop icon and they all disappeared the icon labels are still visible and you can click where the icon is supposed to be and activate it. Also the icons in the quick launch, start menu, control panel, windows explorer, and in the device manager there are no icons anywhere. I did a TweakUI rebuild icons with no luck. I’m thinking a virus maybe. Any suggestions will be greatly appreciated.
Thank you for yourtime,
Angie
ADGallica@aol.com