hass-core/homeassistant/components/device_tracker/icons.json

{
  "entity_component": {
    "_": {
      "default": "mdi:account",
      "state": {
        "not_home": "mdi:account-arrow-right"
      }
    }
  },
  "services": {
    "see": {
      "service": "mdi:account-eye"
    }
  }
}