I came across note 244040.1 the note name is (Recommended Performance Patches for Oracle E-Business Suite) this note states the following (This document contains a list of performance patches that E-Business Suite development recommends customers to apply)and have the following fields
Description: Menu toolbar icons not picked up from cached jar file.
Affected Versions: Regression in Forms Patchset 8 (Forms ver. 126.96.36.199).
Fix/Workaround: Fixed in Forms Patchset 10 ( Forms ver. 188.8.131.52.1) and higher.
Symptoms/Comments: Access log file of the web listener will show icon gif files being downloaded from the media directory for each Forms application startup.
I think apps dbas should monitor this note once in while so they can stay updated incase any patch related to apps performance needs to be applied.