Time to adapt a icon theme from pc side to the zaurus side is high. I've created a template with relation between zaurus icon name (for GPE) and freedesktops icon name. With the help of the datasheet, I've develop two scripts to generate the icon theme.
I've tested this scripts with GNOME 2.18 and Tango icon set. Not all the icons are replace, but, the icon theme looks good. If you have any question, please, ask me
Subjetct on Innerzaurus (English summary at botton of the subject)
Link to the file (with English comments)