not exactly as this is just something I read ages ago and remember now.
The definitive guide on packaging icons for Windows executables
as for creating the image files, Paint could just produce a white square of X by Y resolution to test with. The names of the icons logged seem to be resolutions (128x == 128x128)
What bothers me is that they reference an engine folder:
../../../Engine/Platforms/VisionOS/Content…
So I might be pointing in the wrong direction to the project settings. Best look up that folder path online and see what pops up on the forums. Path would seem to be the engine itself.