I see this guide in metalink you can try.
Things needed to make ICONS in a JAR file work
1. The .jar file must exist and must contain the required icons as .gif files
2. The form(s) using the icons cannot specify a path
3. The oag_icons.jar (or whatever filename is chosen) file must reside in the same directory on the UNIX server as f60all_jinit.jar
4. The formsweb.cfg file must contain the following, either in the default configuration (which can be either used by each application or over-ridden by a named configuration file) or in a named configuration, or both:
i followed the steps same as the ones u've outlined from the oracle whitepaper except for the basejini.htm file and registry.dat file. I did those but the icons still didn't appear. The white paper mentioned that if the default.icons.iconpath= is set to NULL to copy the icon files into the forms90/j2ee/forms90app/forms90web folder in oracle9iDS which i did and sure enough the icons finally appeared.
thank you so much for yr help