Starting with macOS 10.15, Apple introduced a read-only system volume for system content. In macOS 11 the security was further hardened with the introduction of the signed system volume. This is good for security of course, but makes it harder to change things, for example system application icons. There is a solution though.
First, you must boot into recovery mode. Once in recovery mode, open “Terminal” under “Utilities” in the menu bar and run the following commands to disable system integrity protection and authenticated root:
csrutil disable
csrutil authenticated-root disable
When you have run the commands, reboot and log back in as normal. Run the following Terminal commands to first create a temporary directory, and then to mount your system disk as writeable:
mkdir ~/system_disk
sudo mount -o nobrowse -t apfs $(mount | awk 'NR==1 {print substr($1,1,length($1)-2)}') ~/system_disk
Your disk will appear inside your home folder and will be writeable. After you have made your changes, run the following Terminal command to “bless” it:
sudo bless --mount ~/"disk/System/Library/CoreServices/" --setBoot --create-snapshot
After you have blessed the drive, reboot once again, and then you’re done.



After:


