JSFiddle - React, Tailwind, and code Playground

HTML

<div class="icon"></div>

CSS

.icon {
    position: relative;
    width: 160px;
    height: 160px;
    background: #666;
}

.icon::before,
.icon::after {
    content: '';
    position: absolute;
    width: 120px;
    left: 20px;
}

.icon::before {
    height: 80px;
    top: 20px;
    background: #fff;
}

.icon::after {
    height: 20px;
    bottom: 20px;
    background: #00B9AE;
}