Commons Origins Theme Icons

Hi, would like to get info about a default installation procedure, which configure some peculiar aspects for provide icons to the commons origins theme. During the install procedure it need to load many time for throughout global.styles.css file the icons-s34f2cfa4c8.png , which is a sprite type png image. That is for reducing the load of course.

Now if we wish to change for each css element that use the sprite a custom one and implement a custom commons profile, should someone use the icons-s34f2cfa4c8.png file and modify or it's possible to build one from scratch and starting to change the name of the sprite il all css lements where is called from the original global.styles.css file?

Thanks for support.