Well, first of all you will need two programs:
1.- Windows 7 Start Button Changer v 2.6
2.- StartOrbz Studio
You can download both from here: download from MEGA
How to change the ORB:Note: I've released the images, you can enlarge it.Download both programs:

Open the folder:

Extract "ORB Editor":

Open ORB Editor's folder:

Ejecute "TomarControlExplorerEs" as administrator:

Press "Enter" two times:

open "Windows 7 startbutom(start button) folder and ejecute "Windows 7 Start Button Changer v2.6" as administrator:

Click in "Select & Change start button" and search an ORB and open:

& Done!
PD: Tomorrow i'll make the other tutorial of how to make your own ORBs