The new Elementary icon theme for the next release of ElementaryOS with codename Luna is available install on Ubuntu 11.10 Oneiric Ocelot and Ubuntu 12.04 Precise Pangolin for testing purposes.
Luna Elementary icon theme comes with some new icon designs and color modifications for the symbolic icons to become more visible for users using dark or bright backgrounds.
Install Luna Elementary Icon Theme On Ubuntu 11.10 Oneiric Ocelot and Ubuntu 12.04 Precise Pangolin Using PPA
sudo apt-get update
sudo apt-get install elementary-icon-theme
Select The Elementary icon theme using Gnome-Tweak-Tool.
To report any bugs about Elementary icons.