This is just a Zorin official icon pack but with dark folder. I tested on Zorin OS 16-17 and Pop_OS! 22.0.4. I don't know if it's OK on other distros or not.
Anyway, there are some screenshots of that.
Pop_OS!
Zorin OS
Download link: DarkFolders.tar.xz — Yandex Disk
A dark anime background if you like.
dva-overwatch-dark-background-anime-girl-3840x2160-5067.jpg — Yandex Disk