I figured it out. I have to manually fix the icon file names. They are mis-named like a lower case "I" instead of capital or just the incorrect name altogether. I am doing this by comparing a theme that did work for me to this one. What would be helpful is a map per se of all the icons and their respective folder and icon names. Does this exist??
In a way, this exists. There is no definitive list, because of the sheer number of apps available. However, if you have iFile, you can find every app's name (for theming purposes) and the icon name (or at least how it's spelled).
In File, press the Home button (the house icon). The top line should be Applications. That the list of all your installed App Store apps (but NOT the default ones). Select the one you want to theme and open the folder. Then, open the folder that is a repeat of the app name (it will have ".app" at the end of the name).
In that folder, look for the file "Info.plist." Press on it and open it with iFiles's "Property List Viewer." The line titled "CFBundleIdentifier" is the name of the folder for theming purposes (your icon will go inside that folder inside the Bundles folder of your theme).
Then, look for the line "CFBundleIconFiles." There will usually be the word Array on that line with an arrow (>). Press the arrow key. In there will be the names of the icons for that app. Yes, usually, it's a guess as to which one you need to use, because there will be files in there for the iPhone, also (if it's a universal app or one for the new iPad3). But, at least you'll have them narrowed down. Oh, and you can ignore any with the word Settings in them, as those are for the miniature icon pictures in your Settings app.
that's the best I can do and the best we've got, short of a Google search. But, it should help so give it a shot. Good luck.
Marilyn