This is a Debian logo, based on the official open logo on the Debian.org site. I've added a bit of a shadow, a hoop, and a slight 3-D look to it. Most importantly, I worked on it in The GIMP, created a PNG, imported it into a scribus document and saved it as svg because inkscape wouldn't work for some darn reason.
The applications of this I've found most entertaining include:
1 - replacing current system menu icons with a scaled version.
2 - replacing the gnome-main-menu.svg icon in /usr/share/icons/gnome/scalable/places/ folder with this svg, which changes the image for Avant Window Navigator. (It was designed for this because of the icon spin transformations the bar can perform.)