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The goal for us is to have a full set of "standard" icons, that can be used consistently for all XOOPS modules. This way the user is not confused by different icons that represent the same action (like Edit or Delete or View).
The current set is based on Crystal Icons, and I hope, will be able to provide the whole set as a sprite.
If the user (or theme designer) chooses, they can provide another set of icons, that would be placed in a theme folder, as Irmtfan suggested in another thread, and XOOPS would use them, instead of the default set.
The most important issue is that all modules will use the same set of icons, instead of each module using something different. This is similar to a theme - users can select any theme they want, and all modules will use it in the front end.