How can i change the icon of a 16-bit MS-DOS application?

I am writing a software for account management with some limited features. I have the executable file. I want to change the icon of the executable file. What should i do?How can i change the icon of a 16-bit MS-DOS application?
MS DOS executables do not have 'resource' portion containing icons and other stuff , so you can't change it directly. What you can do is create a shortcut link on desktop or start menu and change it's icon clicking on 'properties' and selecting 'change icon'How can i change the icon of a 16-bit MS-DOS application?
actually i was also searching for the same type of answer...but is there any possibility for changing the icon for a 16 bit icon through program?

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