Useful or not, from you.
vscode Icon change for macOS Big Sur

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macOS Big Sur brings macOS' system icons all with square corners, and some 3rd party developers including Adobe are converting their app icons to match up with these system icons.

Are there any plans for VS Code?

Screen Shot 2020-06-25 at 12 12 49

That's a useful answer
Without any help

Perhaps something like one of these?

light-vscode-icon<br> Light light-bordered-vscode-icon<br> Light Bordered light-overhang-vscode-icon<br>Light Overhang
dark-vscode-icon<br> Dark dark-bordered-vscode-icon<br> Dark Bordered dark-overhang-vscode-icon<br>Dark Overhang

This may be a separate issue but I think it might be nice to change the icon according to the theme you have installed. The light version would be used for light themes and the dark for dark themes. The color of the logo could be influenced by the primary color of the theme, and the background of the icon could be influenced by the background color of the theme.

EDIT For those interested, I've done more icons. You can download them here.