Impressive -- but why not stick to the "horns on notebook cover"
theme, to keep the resemblence with the icon on other platforms?

> http://prdownloads.sourceforge.jp/macemacsjp/20046/CarbonEmacsIcon-1.0.tar.gz

Impressive -- 1.5 MB compressed tar file for one icon :-)
Expands into:

  /home/kfs/downloads/CarbonEmacsIcon-1.0:
  total used in directory 2708 available 4020336
  drwxr-xr-x    2 kfs      kfs          4096 May  1 21:03 .
  drwxr-xr-x   33 kfs      kfs          8192 May  8 13:06 ..
  -r--------    1 kfs      kfs            82 May  1 21:03 ._.DS_Store
  -rw-r--r--    1 kfs      kfs          6148 May  1 21:03 .DS_Store
  -rw-r--r--    1 kfs      kfs         72328 Mar 10 22:20 Emacs.icns
  -r--------    1 kfs      kfs         79316 May  1 19:31 ._emacs_icon-1.0.ai
  -rw-r--r--    1 kfs      kfs        390425 May  1 19:31 emacs_icon-1.0.ai
  -r--------    1 kfs      kfs        101117 May  1 19:52 ._emacs_icon-1.0.eps
  -rw-r--r--    1 kfs      kfs       1799975 May  1 19:52 emacs_icon-1.0.eps
  -r--------    1 kfs      kfs            82 May  1 19:33 ._emacs_icon-1.0.png
  -rw-r--r--    1 kfs      kfs         25413 May  1 19:33 emacs_icon-1.0.png
  -r--------    1 kfs      kfs         59105 Mar 10 22:17 ._emacs_icon-1.0.psd
  -rw-r--r--    1 kfs      kfs        108041 Mar 10 22:17 emacs_icon-1.0.psd
  -rw-r--r--    1 kfs      kfs         29030 May  1 19:27 FDL.ja.txt
  -rw-r--r--    1 kfs      kfs         19100 May  1 19:27 FDL.txt
  -rw-r--r--    1 kfs      kfs           406 May  1 19:29 LICENSE.txt
  -rw-r--r--    1 kfs      kfs          2366 May  1 20:10 README.txt


What part of this is actually needed for MacOS?

Including 1.8 MB of eps data is not practical.

> He is willing to contribute this icon to GNU. Is it possible to import
> this icon to the CVS tree? He'd love to sign up the ASSIGNMENT paper.

Ask RMS.

-- 
Kim F. Storm <storm@cua.dk> http://www.cua.dk