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/usr/bin/dh_icons is in debhelper 9.20150101+deb8u2.

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The actual contents of the file can be viewed below.

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#!/usr/bin/perl -w

=head1 NAME

dh_icons - Update caches of Freedesktop icons

=cut

use strict;
use File::Find;
use Debian::Debhelper::Dh_Lib;

=head1 SYNOPSIS

B<dh_icons> [S<I<debhelper options>>] [B<-n>]

=head1 DESCRIPTION

B<dh_icons> is a debhelper program that updates caches of Freedesktop icons
when needed, using the B<update-icon-caches> program provided by GTK+2.12.
Currently this program does not handle installation of the files, though it
may do so at a later date, so should be run after icons are installed in
the package build directories. 

It takes care of adding maintainer script fragments to call
B<update-icon-caches> for icon directories. (This is not done for gnome and
hicolor icons, as those are handled by triggers.)
These commands are inserted into the maintainer scripts by L<dh_installdeb(1)>.

=head1 OPTIONS

=over 4

=item B<-n>, B<--noscripts>

Do not modify maintainer scripts.

=back

=cut

init();

# PROMISE: DH NOOP WITHOUT tmp(usr/share/icons)
my $baseicondir="/usr/share/icons";

foreach my $package (@{$dh{DOPACKAGES}}) {
	my $tmp=tmpdir($package);
	my $icondir="$tmp$baseicondir";
	if (-d $icondir) {
		my @dirlist;
		opendir(DIRHANDLE, $icondir);
		while (my $subdir = readdir(DIRHANDLE)) {
			next if $subdir =~ /^\./;
			next if $subdir eq "gnome";
			next if $subdir eq "hicolor";
			my $needs_cache = 0;
			find sub {
				$needs_cache = 1 if -f and (/\.png$/ or /\.svg$/ or /\.xpm$/ or /\.icon$/);
			}, "$icondir/$subdir" ;
			push @dirlist, "$baseicondir/$subdir" if $needs_cache;
		}
		if (@dirlist and ! $dh{NOSCRIPTS}) {
			my $list=join(" ", @dirlist);
			autoscript($package,"postinst","postinst-icons","s%#DIRLIST#%$list%");
			autoscript($package,"postrm","postrm-icons","s%#DIRLIST#%$list%");
		}
	}
}

=head1 SEE ALSO

L<debhelper>

This program is a part of debhelper.

=head1 AUTHOR

Ross Burton <ross@burtonini.com>
Jordi Mallach <jordi@debian.org>
Josselin Mouette <joss@debian.org>

=cut