This icon is a picture of a shower and tub. The water is on and it is flowing in the tub. The shower head is shown that reveals that the water is on because water appears to be coming in the tub.
This Bathtub 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.