SpinSettings cydia tweak dynamically rotates the settings icon.
Configure options from Settings.
To change the image that rotates, navigate to /Library/PreferenceBundles/ SpinSettings.bundle and replace ‘Core.png’ with an image of your liking. Please make sure that the file title of your picture remains as ‘Core.png’.
As a suggestion, navigate to Applications/Preferences.app and use the settings icon found in there(usually called firstname.lastname@example.org) as a base for the new image you want to create.