Hi ,
the icon you are looking for is in this folder:
[folder to kde installation]/share/icons/crystal/48x48/apps/kmenu.png
on my system this is:
/usr/kde/3.2/share/icons/crystal/48x48/apps/kmenu.png
Change it to your liking. Remember to back it up in case you need / want to go back.
Have fun,
- drowstar
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