Comment 7 for bug 956714

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Tom Ellis (tellis) wrote : Re: Icons in .ico format do not display correctly in the unity-2d launcher

I also found a mention that the .ico standard is not part of the Freedesktop.org Icon Theme Specification:
http://standards.freedesktop.org/icon-theme-spec/latest/ar01s02.html
https://wiki.archlinux.org/index.php/Desktop_Entries

However, it does appear that Unity-2d's launcher does by default launch the wrong icon colour depth over Unity-3d - so it seems there is certainly an issue here.