That is one of the 16bpp high-resolution icons that came with Plus for 95 and IIRC by default with NT4. So the most probable place where you would see that is

That is one of the 16bpp high-resolution icons that came with Plus for 95 and IIRC by default with NT4. So the most probable place where you would see that is NT4 desktop (and indeed it looked somewhat out of place).