It's a circle with a bow above it. The bow is pointing downwards and is wrapped around the circle about half way. It kind of looks like an eye with an eye brow.
This Tap icon has
Android KitKat style. If you use the icons for Android apps, we recommend using our latest Material Icons icon pack (please check our sidebar on the right). Otherwise, it's a solid icon pack that looks good in small resolutions, either on the web or in print. It's characterized by thick lines, smooth corners, and is optimized for 24x24 pixels.