Icons and themes are looked for in a set of directories. By default, apps should look in $HOME/.icons (for backwards compatibility), in $XDG_DATA_DIRS/icons and in /usr/share/pixmaps (in that order). Applications may further add their own icon directories to this list, and users may extend or change the list (in application/desktop specific ways).In each of these directories themes are stored as subdirectories. A theme can be spread across several base directories by having subdirectories of the same name. This way users can extend and override system themes.