Where is the Windows 10 Start Menu button icon stored?

Question

Where does Windows 10 store the icon(s) for the Start Menu button? I mean the icons used for the button on the taskbar that opens the start menu. They look like this (dark and light themes, respectively):

I checked directories listed in answers to this question and did not find it.^* I also checked all 324 files with names starting with “win” in %systemroot%\system32.

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_{^*There is an icon that looks similar to the light theme icon in %systemroot%\system32\mstsc.exe, but there is no dark theme equivalent there, and mstsc.exe is Remote Desktop, which would be a strange place to store icons for the standard desktop. Also, responsible developers would probably not pull the light theme Start icon from Remote Desktop and the dark theme icon from elsewhere.}

Answer 1

C:\Windows\System32\@WLOGO_48x48.png

Windows controls the color with the Start Button function.