modules/DesktopIcons/src/main/resources/README.md
Get icons from IBM Icons...
https://www.ibm.com/design/language/iconography/ui-icons/library
...and alternatively, Phosphor Icons.
https://phosphoricons.com/?q=poly
Default color for light mode: #555555
Default colors for dark mode: #aaaaaa
For the implementation to work, the svg element needs to have attributes width and height, which tools like Illustrator don't (automatically) do. So you may have to add it manually to the SVGs you add.
Then, a weird bug overrides size 16 into a different size specifically, so it is also needed to modify with or height equal to 16 to something else like 15.999:
width="15.999999" height="15.999999"
Ready-made icons by IBM or PhosphorIcons Custom icons by Côme Broas and Mathieu Jacomy