I have the same problem. It seems to have something to do with the Cloud Status icon- has only happened with cloud-storage files (and possibly with Aliases). But I have not set a custom icon or given it a tag. If I do Get Info, the icon at the very top bar of the Get Info window shows the correct icon, only that it's glitching in and out (blinking). The icon right below that does not appear. However, the icon in the Preview section of Get Info appears.
The problem is consistent across all forms of Finder; icon does not appear on the Desktop, nor in Finder (list view, column view, gallery view, icon view).