I can add a new item for the folders right click menu using registry:
HKEY_CLASSES_ROOT\folder\shell\Your item name
But i don’t know how to set a icon for created item like this :

May somebody help me?
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To create a custom context menu with an icon when clicking on a folder follow these steps:
There is a nice tool called iconviewer that you can use to examine icons in dlls. After you install it you can right click a dll, open it’s properties and an extra tab with it’s icons will be added to the propery pages