NeoDesk icon
From Just Solve the File Format Problem
NeoDesk icon is an icon format associated with the NeoDesk graphical environment for the Atari ST family of computers, developed by Gribnif Software.
As far as we know, the format has not been decoded. It is reported to be compressed, and "complicated". That said, some .NIC files are clearly uncompressed, so evidently there are multiple .NIC formats.
Identification
Compressed .NIC files apparently begin with the ASCII signature ".NIC
".
Uncompressed .NIC files have no signature or header. It's simply a set of icons, 244 bytes each. Thus the file size is a multiple of 244. (Since the first icon often depicts a floppy drive which is oblong in it's appearance the top row, consisting of 32 bits, is often empty and thus consisting of zeros.)