Add a Trash icon to the Desktop
Prior to Mac OS X, there used to be a Trash icon on the Desktop. You can replicate this functionality by creating a symbolic link of the Trash to a folder named Trash on your desktop, here’s how to do this.
Launch the Terminal and type the following:
ln -s ~/.Trash ~/Desktop/Trash
A folder named ‘Trash’ will appear on your desktop, and it has direct access to the Trash in the Dock. You can assign any icon you’d like to this folder to make it look like a Trash can. Any files or folders you drag here will be sent to the Trash as usual, but it lacks the ability to eject disks. If you want to remove the desktop Trash icon, just drag it to the Trash!

Great tip. If I have a trash can on my desktop I’d have another reason to keep it clean.
Tried to change the folder to a trash icon but won’t do it.
I tried changing the icon as well, but I couldn’t do it. With the same image on the clipboard I was able to change the image of another folder. It appears not to work on shortcuts.
[...] per l’espulsione dei Volumi montati nel Finder, e diversamente da quanto riportato nella fonte originale di questo tip, non è possibile cambiare l’aspetto dell’icona stessa con qualcosa di più gradevole e [...]
try CandyBar from Panic / IconFactory. That will do it
but no matter how u choose to customize that icon. u have to know that every time you’ll empty the trash can the con will reset, and that’s because of the way macs store the folder icons
Very helpful Tip. Thanks very much!
The command to return an item from the trash to its original location will not work unless that command is issued immediately after putting the item in the trash in the first place. Any intermediate actions will break the connection. If I am wrong, or if there IS a way to return an item at any later time, let me know. Thanks!