/usr/share/icons/gnome-wine/32x32/status/ is in gnome-wine-icon-theme 5.5.1-2ubuntu2.
This file is owned by root:root, with mode 0o755.
..
/usr/share/icons/gnome-wine/32x32/status/audio-volume-high.png
/usr/share/icons/gnome-wine/32x32/status/audio-volume-low.png
/usr/share/icons/gnome-wine/32x32/status/audio-volume-medium.png
/usr/share/icons/gnome-wine/32x32/status/connect_creating.png
/usr/share/icons/gnome-wine/32x32/status/connect_established.png
/usr/share/icons/gnome-wine/32x32/status/connect_no.png
/usr/share/icons/gnome-wine/32x32/status/folder-drag-accept.icon
/usr/share/icons/gnome-wine/32x32/status/folder-drag-accept.png
/usr/share/icons/gnome-wine/32x32/status/folder-open.icon
/usr/share/icons/gnome-wine/32x32/status/folder-open.png
/usr/share/icons/gnome-wine/32x32/status/folder_open.icon
/usr/share/icons/gnome-wine/32x32/status/folder_open.png
/usr/share/icons/gnome-wine/32x32/status/gnome-fs-directory-accept.icon
/usr/share/icons/gnome-wine/32x32/status/gnome-fs-directory-accept.png
/usr/share/icons/gnome-wine/32x32/status/gnome-netstatus-disconn.png
/usr/share/icons/gnome-wine/32x32/status/gnome-netstatus-error.png
/usr/share/icons/gnome-wine/32x32/status/gnome-netstatus-idle.png
/usr/share/icons/gnome-wine/32x32/status/gnome-netstatus-rx.png
/usr/share/icons/gnome-wine/32x32/status/gnome-netstatus-tx.png
/usr/share/icons/gnome-wine/32x32/status/gnome-netstatus-txrx.png
/usr/share/icons/gnome-wine/32x32/status/gtk-connect.png
/usr/share/icons/gnome-wine/32x32/status/gtk-directory.icon
/usr/share/icons/gnome-wine/32x32/status/gtk-directory.png
/usr/share/icons/gnome-wine/32x32/status/gtk-disconnect.png
/usr/share/icons/gnome-wine/32x32/status/network-error.png
/usr/share/icons/gnome-wine/32x32/status/network-idle.png
/usr/share/icons/gnome-wine/32x32/status/network-offline.png
/usr/share/icons/gnome-wine/32x32/status/network-receive.png
/usr/share/icons/gnome-wine/32x32/status/network-transmit-receive.png
/usr/share/icons/gnome-wine/32x32/status/network-transmit.png
/usr/share/icons/gnome-wine/32x32/status/nm-adhoc.png
/usr/share/icons/gnome-wine/32x32/status/nm-device-wired-autoip.png
/usr/share/icons/gnome-wine/32x32/status/nm-device-wired.png
/usr/share/icons/gnome-wine/32x32/status/nm-device-wireless.png
/usr/share/icons/gnome-wine/32x32/status/nm-no-connection.png
/usr/share/icons/gnome-wine/32x32/status/stock_connect.png
/usr/share/icons/gnome-wine/32x32/status/stock_disconnect.png
/usr/share/icons/gnome-wine/32x32/status/stock_open.icon
/usr/share/icons/gnome-wine/32x32/status/stock_open.png
/usr/share/icons/gnome-wine/32x32/status/stock_volume-0.png
/usr/share/icons/gnome-wine/32x32/status/stock_volume-max.png
/usr/share/icons/gnome-wine/32x32/status/stock_volume-med.png
/usr/share/icons/gnome-wine/32x32/status/stock_volume-min.png
/usr/share/icons/gnome-wine/32x32/status/stock_volume.png