/usr/share/afterstep/desktop/icons/writeletter.xpm 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 merge="clip">
<img src="normal/Letter"/>
<img src="normal/Pen" x="10" y="-10"/>
</composite>
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