If you look at our github IconThemes repository you will see collections of icons (including a Legacy set). Each icon set is a set of svg icon files with identical names in each set.
So start with a theme closest to what you want, and for every svg file in the theme, change or modify it to suit you. Keep the file names and svg extension as that is what Sigil looks for.
Let me know if you have questions. BeckyEbook would also be a good resource as she collected and designed almost all of these tor us. She knows the details of each svg icon set well.
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