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I'd like to design an icon set for elementary, but I'm not sure how to make them compatible with Gtk+, or what specifications are required. I'm a designer and have a lot of experience with Illustrator and Inkscape but I'm not sure how to create a working set with correct sizes, file names, etc.
Could someone please point me in the right direction ?
TL;DR There is no canonical documentation for this.
The hard truth is that there is no comprehensive documentation for creating 3rd party themes and the theme is not considered a "stable API". You will experience breakage in your theme because we design our software to be used with our artwork. The required names for icons in elementary OS is only really documented in the form of the icon theme itself.
That said...
There's an old wiki page from GNOME about creating icon themes.
The absolute minimum that you should provide with an icon set is outlined in the Free Desktop Icon Naming Specification
elementary provides some documentation in the form of a style guide
