I don't know what you mean by IE tab icon. A page may have an icon associated with it from page settings, however some skins do not show those icons in the tab menus. If you want to show it, look in the stylemenu.css or styletreeview.css depending on which skin. Look for something with img { display:none;} and remove or comment it out and it should show the icon.
Oh wait, maybe you are talking about the favicon.ico file, that does show in the tabs of both IE and FF and also in the url bar. That file is located in the skin folder for your current skin under /Data/Sites/1/skins/skinname
If you replace that file, you still will not see it until you clear your browser cache of temporary files. It can be stubborn, sometimes it will not clear items for the page you are currently visiting so close all tabs go to google, clear the cache, then visit your site and you should see the new icon.
Hope it helps,
Joe