I am not quite sure if my bulletin is legal or not. I forgot because I download a lot of tweaks from Cydia. Probably because it crashes, maybe it's illegal. Can you give me the repo where I can download it legally?
It's found at /var/stash/Aplixations.xxxxxx but its called Preferences instead o settings. The icon name is icon@2x~iPhone.png
Edit: That's where the stock Setting app is located. The theme folder will be located in /var/stash/Themes.xxxxxx but I don't know where exactly the icon is in that folder, I haven't messed with themes in a while. Like Naps, I change my icons directly and have mostly used icons collected from various themes in the past.