cordova-android/templates/project/res/mipmap-xhdpi-v26/ic_launcher.xml

<?xml version="1.0" encoding="utf-8"?>
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<adaptive-icon xmlns:android="http://schemas.android.com/apk/res/android">
    <background android:drawable="@mipmap/ic_launcher_background" />
    <foreground android:drawable="@mipmap/ic_launcher_foreground" />
    <monochrome android:drawable="@mipmap/ic_launcher_monochrome" />
</adaptive-icon>