I cannot open my desktop icons

What changes have U made recently?
Does the icons and start menu do the same in safemode? (I'm assuming U tried the system restore from safemode?)
All icons won't open or just some? The icons in Start menu or the menu itself?
Have U tried opening your programs directly from Program files?
Can U go to Event viewer and see if any errors related? (check and post details)

If all icons, including My computer how do you access things, by task manager with New task? or U just use safemode?
try a chkdsk /f, chkdsk /r, sfc /scannow (start >run >cmd)
it might be a stupid Explorer.exe issue, you can try to stop it and load it again with New task.
or it may be user related:
Make a new user, and if that works normal, just copy your old My documents and Desktop to new user.

Yeah I know, many questions...

 

After unplug net connecton, go to safe mode and scan computer with an antivirus.
Also install adobe flash player plugin.