It's a logo of Santa's hat. On the bottom is a long rectangle curved upwards slightly representing the bottom frill. Then out of that comes the cap part with folds over slightly on top to the right with the circular ball at the end.
This is the Santas Hat icon for Windows 10
. Here we go. Optimized for 32x32 px, these are the simplest icons in the line style. Downloadable formats are PNG and SVG, among others. Icons8 icon pack is unique in providing a huge number of icons designed by the same team of four designers who create the new icons every working day in the same style and with the same quality. Same cool as the Bat Face, huh.