The icon is a motorcycle. The view is from the side. You see the seat in the middle and two small tires on either side. The handle bars come up just over the seat of the bike.
This Motorcycle 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 5,500 icons, all in the same style and quality.