There are few keys in Info.plist of the app, which have directions of image display by UI.
U can use your own image, and it will not be rendered by UI, in this case it must be 59x60 pixels, or u can use square 57x57 pixels image instead and let the UI render it. In that case 3 steps will be done by UI on it:
AppIconMask[.png]
AppIconOverlay[.png]
AppIconShadow[.png]
This resources are in the artwork of iphoneos, they can be overrided with latest version of WinterBoard.
The swith of action is in Info.plist of the app:
UIPrerenderedIcon [boolean] true|false
Code:
<key>UIPrerenderedIcon</key>
<true/>
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