The JToolbarHelper::back() button currently does not display an icon, because it expects the class to be .icon-back, but it would have to be .icon-chevron-left. Theoretically, this could be solved with .icon-back:before:extend(.icon-chevron-left:before), but since our LESS compiler version in Joomla is ancient, we gotta basically hardcode this in here.
How to test? Add JToolbarHelper::back() somewhere in a view.html.php file in the backend. See that it has no icon. Apply the patch and see that it has an arrow.
I can confirm that this patch is working as described. I can see Back button icon after applying patch.
Also the alternative solution(which doesn't need this patch) works too.
Would it not be easier rather than adding a new icon just changing the icon (2nd param here https://github.com/joomla/joomla-cms/blob/staging/administrator/includes/toolbar.php#L153) to be icon-chevron-left?