Icons for the LinearReferencing-Plugin bundled into one resource.
1. for simplicity: all graphics (svg, png...) into one directory
2. create XML-file (here: resources.qrc) in that directory with following syntax:

<!DOCTYPE RCC>
<RCC version="1.0">
    <qresource prefix="icons">
        <file>account-question-outline.svg</file>
        <file>arrow-expand-all.svg</file>
        ...
    </qresource>
</RCC>

if necessary use aliases and paths:
        ...
        <file alias="smiley.png">../icons/smiley.png</file>
        ...

(Tip:
copy all file-names/paths in the icons-directory with file-explorer-apps like Double Commander/Total Commander/Altap Salamander/Norton Commander... to clipboard and paste them to resources.qrc)

3. Start terminal and switch to the plugin-icons-directory (note: regard the *currently active* user-profile, see QGis > Settings > User Profile)
    cd "/home/ludwig/.local/share/QGIS/QGIS3/profiles/default/python/plugins/LinearReferencing/icons"
    rsp.
    cd "c:\Users\ludwig.kniprath\AppData\Roaming\QGIS\QGIS3\profiles\default\python\plugins\LinearReferencing\icons\"

4. create resource-file
Linux:
    gfls. vorab: sudo apt install pyqt5-dev-tools

    pyrcc5 resources.qrc -o resources.py
Windows:
    "c:\Program Files\QGIS 3.22.3\apps\Python39\Scripts\pyrcc5.exe" resources.qrc -o resources.py
    seit QGis-Update => Fehlermeldungen "ModuleNotFoundError", Workaround (Pfade bei Bedarf anpassen): 
    "c:\Program Files\QGIS 3.44.2\apps\Python312\Scripts\pyrcc5.exe" resources.qrc -o resources.py


5. Usage in Python:
Instead of including the original graphics with paths just include the compiled resources.py:
    from LinearReferencing.icons import resources

and use the prefix defined in the qrc-file <qresource prefix="icons"> to access the compiled resource:
    self.pb_open_ref_form.setIcon(QtGui.QIcon(':icons/mActionIdentify.svg'))


There is a tool under \LinearReferencing\tools\MiscTools.py which will scan the usage and deletes the not used grafics
