Just another dark theme so you decide if you like it or not. The original folder icons are the Laferte icons here: https://www.opendesktop.org/p/1301692
You can use whatever inherits you like for the folders. Just open the index theme and change it. Wallpaper in screenshot is the KDE on Leather wallpaper found here: https://www.opendesktop.org/p/1296138
I used the Breeze Transparent Dark Plasma theme to make my Plasma theme so the original is here: https://store.kde.org/p/1170816
My folders are using the newaita-dark icons for the inherits and they are here: https://github.com/cbrnix/Newaita