@PaulChou,
Did you file an FBH report for this problem?
I got the same issue on one of my Dev Builds 23493.1000 right after a reboot, but after I hit refresh the icons repopulate correctly.
I followed the suggestion and deleted the C:\Users*Username*AppData\Local\IconCache.db and the problem is now fixed.
After I hit refresh the icons repopulate correctly:
I could reproduce the problem once when I used Copilot. When it opens the copilot sidebar it rearranges all the icons on the desktop and it seems to corrupt the IconCache.db. 🤷♂️