--- a/openide.awt/src/org/netbeans/modules/openide/awt/ActionProcessor.java	Wed Mar 23 06:34:05 2011 +0300
+++ a/openide.awt/src/org/netbeans/modules/openide/awt/ActionProcessor.java	Wed Mar 23 11:13:09 2011 +0100
@@ -65,6 +65,7 @@ 
 import javax.swing.Action;
 import javax.swing.JSeparator;
 import javax.swing.KeyStroke;
+import javax.tools.Diagnostic.Kind;
 import javax.tools.FileObject;
 import javax.tools.StandardLocation;
 import org.openide.awt.ActionID;
@@ -255,22 +256,33 @@ 
                     }
                 }
                 if (ar.iconBase().length() > 0) {
-                    boolean found = false;
+                    FileObject res = null;
                     for (StandardLocation l : StandardLocation.values()) {
+                        if (res != null) {
+                            break;
+                        }
                         try {
-                            processingEnv.getFiler().getResource(l, "", ar.iconBase());
-                            found = true;
-                            break;
+                            FileObject fo = processingEnv.getFiler().getResource(l, "", ar.iconBase());
+                            final InputStream is = fo.openInputStream();
+                            if (is != null) {
+                                res = fo;
+                                is.close();
+                            }
+                        } catch (NullPointerException ex) {
+                            continue;
                         } catch (IOException ex) {
                             continue;
                         } catch (IllegalArgumentException x) {
                             throw new LayerGenerationException("Problem with " + ar.iconBase() + " (should be resource path with no leading slash)", e);
                         }
                     }
-                    if (!found) {
-                        throw new LayerGenerationException(
-                            "Cannot find iconBase file at " + ar.iconBase(), e
-                        );
+                    if (res == null) {
+                        String msg = "Cannot find iconBase file at " + ar.iconBase(); // NOI18N
+                        if (isJDK7()) {
+                            throw new LayerGenerationException(msg, e);
+                        } else {
+                            processingEnv.getMessager().printMessage(Kind.MANDATORY_WARNING, msg, e);
+                        }
                     }
                     f.stringvalue("iconBase", ar.iconBase());
                 }
@@ -446,4 +458,13 @@ 
             before.write();
         }
     }
+
+    static boolean isJDK7() {
+        try {
+            Class.forName("java.lang.AutoCloseable"); // NOI18N
+            return true;
+        } catch (ClassNotFoundException ex) {
+            return false;
+        }
+    }
 }
--- a/openide.awt/test/unit/src/org/netbeans/modules/openide/awt/ActionProcessorTest.java	Wed Mar 23 06:34:05 2011 +0300
+++ a/openide.awt/test/unit/src/org/netbeans/modules/openide/awt/ActionProcessorTest.java	Wed Mar 23 11:13:09 2011 +0100
@@ -39,6 +39,7 @@ 
 
 package org.netbeans.modules.openide.awt;
 
+import java.io.File;
 import java.awt.Component;
 import javax.swing.JComponent;
 import javax.swing.JMenuItem;
@@ -843,7 +844,6 @@ 
         assertFalse("Compilation has to fail:\n" + os, r);
     }
 
-    /* #196933: will only pass when using JDK 7 javac:
     public void testWrongPointerToIcon() throws IOException {
         clearWorkDir();
         AnnotationProcessorTestUtils.makeSource(getWorkDir(), "test.A", 
@@ -863,11 +863,40 @@ 
         );
         ByteArrayOutputStream os = new ByteArrayOutputStream();
         boolean r = AnnotationProcessorTestUtils.runJavac(getWorkDir(), null, getWorkDir(), null, os);
-        assertFalse("Compilation has to fail:\n" + os, r);
+        if (ActionProcessor.isJDK7()) {
+            assertFalse("Compilation has to fail:\n" + os, r);
+        } else {
+            assertTrue("Too bad on JDK6 we have to succeed:\n" + os, r);
+        }
         if (!os.toString().contains("does/not/exist.png")) {
             fail("Shall contain warning about does/not/exist.png resource:\n" + os);
         }
     }
-     */
-    
+    public void testGoodPointerToIcon() throws IOException {
+        clearWorkDir();
+        
+        File icons = new File(getWorkDir(), "icons");
+        File existsPng = new File(new File(icons, "does"), "exist.png");
+        existsPng.getParentFile().mkdirs();
+        existsPng.createNewFile();
+        
+        AnnotationProcessorTestUtils.makeSource(getWorkDir(), "test.A", 
+            "import org.openide.awt.ActionRegistration;\n" +
+            "import org.openide.awt.ActionReference;\n" +
+            "import org.openide.awt.ActionID;\n" +
+            "import org.openide.util.actions.Presenter;\n" +
+            "import java.awt.event.*;\n" +
+            "import java.util.List;\n" +
+            "import javax.swing.*;\n" +
+            "@ActionID(category=\"Tools\",id=\"my.action\")" +
+            "@ActionRegistration(displayName=\"AAA\", key=\"K\", iconBase=\"does/exist.png\") " +
+            "@ActionReference(path=\"manka\", position=11)" +
+            "public class A implements ActionListener {\n" +
+            "    public void actionPerformed(ActionEvent e) {}" +
+            "}\n"
+        );
+        ByteArrayOutputStream os = new ByteArrayOutputStream();
+        boolean r = AnnotationProcessorTestUtils.runJavac(getWorkDir(), null, getWorkDir(), new File[] { icons, null }, os);
+        assertTrue("Compilation has to succeed:\n" + os, r);
+    }
 }
--- a/openide.util.lookup/test/unit/src/org/openide/util/test/AnnotationProcessorTestUtils.java	Wed Mar 23 06:34:05 2011 +0300
+++ a/openide.util.lookup/test/unit/src/org/openide/util/test/AnnotationProcessorTestUtils.java	Wed Mar 23 11:13:09 2011 +0100
@@ -100,7 +100,7 @@ 
      * @param src a source root (runs javac on all *.java it finds matching {@code srcIncludes})
      * @param srcIncludes a pattern of source files names without path to compile (useful for testing incremental compiles), or null for all
      * @param dest a dest dir to compile classes to
-     * @param cp classpath entries; if null, use Java classpath of test
+     * @param cp classpath entries; if null, use Java classpath of test; if one of the elements is null => append Java classpath of the test
      * @param stderr output stream to print messages to, or null for test console (i.e. do not capture)
      * @return true if compilation succeeded, false if it failed
      */
@@ -110,6 +110,11 @@ 
         if (cp != null) {
             StringBuilder b = new StringBuilder();
             for (File entry : cp) {
+                if (entry == null) {
+                    b.append(File.pathSeparatorChar);
+                    b.append(System.getProperty("java.class.path"));
+                    continue;
+                }
                 b.append(File.pathSeparatorChar);
                 b.append(entry.getAbsolutePath());
             }