  The atomic structure of icosahedral B$_4$C boron carbide is determined by
comparing existing infra-red absorption and Raman diffusion measurements with
the predictions of accurate {\it ab initio} lattice-dynamical calculations
performed for different structural models. This allows us to unambiguously
determine the location of the carbon atom within the boron icosahedron, a task
presently beyond X-ray and neutron diffraction ability. By examining the inter-
and intra-icosahedral contributions to the stiffness we show that, contrary to
recent conjectures, intra-icosahedral bonds are harder.
