This Technical Report provides recommendations relating to the design of icons to support accessibility by the elderly and people with disabilities. These recommendations assist accessible implementation of all icons for users. While these recommendations were developed to meet the needs of the elderly and people with disabilities, they can also provide greater accessibility to a wider range of users in a variety of different contexts. This Technical Report introduces a set of attributes and operations that can be implemented as features of graphic icons to make the functionality of these icons accessible to the widest possible range of users. Textual attributes are emphasized in this Technical Report because they can be rendered in various alternate modalities. ISO/IEC 11581-1 provides guidance on the graphic aspects of icons. Specific renderings of these attributes (or of icons in general) are not dealt with as part of this Technical Report.