I wanted to better be able to distinguish between filemanager windows opened as user and those opened as root. So I put together a very small root icon theme based on nuoveXT. Just put it into /usr/share/icons/ (or /opt/kde3/... instead if you use SUSE). You can then select it for root by invoking "kdesu kcontrol". It best is combined with a different color scheme than the one the user uses.
This theme only contains the relevant icons (toolbar, folder, throbber) so that you clearly can identify a folder as being opened as root. It inherits nuoveXT so that should be installed, otherwise the other icons are taken from the crystalsvg theme.