chromium/chrome/browser/web_applications/chrome_pwa_launcher/chrome_pwa_launcher_exe.rc

#include "build/branding_buildflags.h"

#if BUILDFLAG(GOOGLE_CHROME_BRANDING)
1 ICON "..\\..\\..\\app\\theme\\google_chrome\\win\\chrome_pwa_launcher.ico"
#else
1 ICON "chrome_pwa_launcher.ico"
#endif