This program lets you change the icon for your Windows XP Recycle Bin to any of 17 styles of toilets. It will also allow you to assign 1 of 5 toilet flushing sounds to the Empty Recycle Bin event, so that each time you empty it, you will hear a toilet flushing.
Desktop Toilet is very easy to use.

The license of this software is Free Trial Software, the price is $5.00, you can free download and get a free trial.