/usr/share/afterstep/desktop/icons/emacs is in afterstep-data 2.2.12-3.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 | <composite>
<solid color="#00000000" width=48 height=48/>
<scale width=32 height=32><img src="logos/GNU"/></scale>
<text x=2 y=30 font="DefaultBoldOblique.ttf" point="16" fgcolor="Active">Emacs</text>
</composite>
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