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/usr/share/doc/icon-slicer/examples/sample.icontheme is in icon-slicer 0.3-6.

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<theme name="Sample" typedir="stock">
   <source size="16" sizedir="16x16">
    <image file="sample-icons-16.png"/>
  </source>
   <source size="24" sizedir="24x24">
    <image file="sample-icons-24.png"/>
    <image file="sample-icons-24-embeddedrect.png" use="embeddedrect"/>
    <image file="sample-icons-24-attachpoints.png" use="attachpoints"/>
  </source>
  <layout>
    <row>
      <icon name="gtk-new">
        <displayname str="New">
          <locale lang="fr" str="Nouveau"/>
        </displayname>
      </icon>
      <icon name="gtk-open">
        <displayname str="Open">
          <locale lang="fr" str="Ouvrir"/>
        </displayname>
      </icon>
      <icon name="gtk-save"/>
      <icon name="gtk-save-as"/>
    </row><row>
      <icon name="gtk-print"/>
      <icon name="gtk-print-preview"/>
      <icon name="gtk-spell-check"/>
      <icon name="gtk-help"/>
    </row>
  </layout>

  <!-- Aliases define extra icons via symlinks to those in the theme -->
  <alias typedir="emblems" name="disk" target="gtk-save"/>
  <!-- Aliases for icons can also have display names -->
  <alias typedir="emblems" name="folder" target="gtk-new">
    <displayname str="Folder">
       <locale lang="fr" str="Dossier"/>
    </displayname>
  </alias>
</theme>