I'm running the latest version (188.8.131.52) on a HTC Incredible S (Android 2.3.3).
When I click the menu button, icons are not shown for the Sync or Search items. Icons are shown for the Backup/Restore, Purge Completed Tasks and Settings items.
Icons are shown for all five items displayed after pressing the menu button. Note: I'm pretty sure this used to be the case though I can't exactly remember when this changed.
A minor issue, but given other themeing issues on Gingerbread had been reported and fixed I thought I'd bring this to your attention as well.