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$ mdls Icon^M
kMDItemContentCreationDate     = 2015-02-11 23:36:52 +0000
kMDItemContentModificationDate = 2015-02-11 23:36:52 +0000
kMDItemContentType             = "dyn.ah62d4rv4gk80w25tr2"
kMDItemContentTypeTree         = (
    "public.data",
    "public.item"
)
kMDItemDateAdded               = 2015-02-11 23:36:52 +0000
kMDItemDisplayName             = "Icon "
kMDItemFSContentChangeDate     = 2015-02-11 23:36:52 +0000
kMDItemFSCreationDate          = 2015-02-11 23:36:52 +0000
kMDItemFSCreatorCode           = "MACS"
kMDItemFSFinderFlags           = 16400
kMDItemFSHasCustomIcon         = (null)
kMDItemFSInvisible             = 1
kMDItemFSIsExtensionHidden     = 1
kMDItemFSIsStationery          = (null)
kMDItemFSLabel                 = 0
kMDItemFSName                  = "Icon "
kMDItemFSNodeCount             = (null)
kMDItemFSOwnerGroupID          = 20
kMDItemFSOwnerUserID           = 501
kMDItemFSSize                  = 1316768
kMDItemFSTypeCode              = "icon"
kMDItemKind                    = "Document"
kMDItemLogicalSize             = 1316768
kMDItemPhysicalSize            = 1318912

$ xattr -l Icon^M
com.apple.FinderInfo:
00000000  69 63 6F 6E 4D 41 43 53 40 10 00 00 00 00 00 00  |iconMACS@.......|
00000010  00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00  |................|
00000020
com.apple.ResourceFork: