It’s a block-letter style rendering of the letter “N”. The two vertical parts are equal in size to one another and they are wider than the part of the letter that extends from the upper left to the lower right.
This Nintendo icon is made in Material Design style
developed by Google. This style is based on extremely simplified shapes, thin two-pixel lines, and is optimized for 24x24 px. Unlike other vector icon packs that have merely hundreds of icons, this icon pack contains 5,700 icons, all in the same style and quality.