I don't know if any of you have seen this forum already, but a guy over at spbclub.com named PPCApache makes the best icon packs for SPB Pocket Plus 4.

Here is the link Spb Club :: View topic - IconSets and Indicators for Spb Pocket Plus 4

Flip thru the whole thing. There are tons of good icons.

The icon format is different for Plus 3 but I think they have a forum for that as well.