I'm a one man "software development shop" making Mac desktop applications, iphone applications and webapps.
This particular icon will be used as the main application and file icon for a Mac desktop application for small business accounting/bookkeeping and personal finance.
The target audience is Mac using individuals and small businesses looking for a simple application to use for their bookkeeping, accounting and/or tracking of personal finances.
The application uses a traditional ledger/double account entry metaphor to register bank account movements, expenses, income etc, though dramatically simplified (no double entry is actually required).
The icon needs to be delivered as a 128x128 pixel sized tiff image with a transparent background (unless the full space is used by the icon/image).
If you can deliver it in sizes of 512x512 and 256x256 as well, that would be a plus (so feel free to design it in 512x512 and scale it down, as long as it looks good scaled down).
The name of the product is "RecursiveBooks".
I will give designers relative freedom in terms of design, though I suspect the best metaphores for the icon would be something around book keeping, books, money, acconts, income-expenses etc, as that is the use of the application.