source: http://www.securityfocus.com/bid/13791/info

The Microsoft 'user32.dll' library is prone to a denial of service vulnerability. The issue manifests when the library handles icon (.ico) files containing large size values.

Reports indicate that this issue exists for user32.dll versions that reside on Microsoft Windows 98SE platforms. Other versions might also be affected. 

https://github.com/offensive-security/exploit-database-bin-sploits/raw/master/bin-sploits/25737.zip