I'm looking for some very smooth Windows XP style icons (approx 30
pixels square would be nice). They can be in any graphics format. I
will be converting them to .png files for use on a Java mobile phone.
They should look cartoon-like and impressive.

Specifically, the following icons are required:
* Pint of beer
* Glass of wine
* Cocktail glass
* Spirit and Mixer
* Short
any others along this line would be useful.

The group of icons must all have the same look and feel.

I am prepared to pay for the icons, but they must be royalty free once
I have paid for them. Obviously, free icons would be nice!

Any ideas where I could find these? I can find lots of icons to
replace Windows icons such as the recycle bin... etc.

Tried a search on google for drink icons.
Found a page that have some of what your looking for but not all.
Just throring this in as some partial help.
address: http://www.originalicons.com/Icons/Food%20And%20Drink/Alcohol-2.html

Thanks. There are a couple of icons on that page that almost make the
grade. I was really looking for a suite of icons of a similar quality
to the "my computer" icon provided by Windows XP.

http://www.piersontech.com might make you icons like that.