import os
import sys

datafile = "calculator.ico"
if not hasattr(sys, "frozen"):
    datafile = os.path.join(os.path.dirname(__file__), datafile)
else:
    datafile = os.path.join(sys.prefix, datafile)


window = tkinter.Tk()
window.iconbitmap(default=datafile)

pyinstaller -w -F -i "C:PythonProjectsCalccalculator.ico" calculator.py

pyinstaller --onefile --windowed --icon=calculator.ico calculator.py

# -*- mode: python -*-

block_cipher = None


a = Analysis(['calculator.py'],
             pathex=['C:\PythonProjects\calc'],
             binaries=[],
             datas=[],
             hiddenimports=[],
             hookspath=[],
             runtime_hooks=[],
             excludes=[],
             win_no_prefer_redirects=False,
             win_private_assemblies=False,
             cipher=block_cipher)
pyz = PYZ(a.pure, a.zipped_data,
             cipher=block_cipher)
exe = EXE(pyz,
          a.scripts,
          a.binaries + [('caclulator.ico', 'C:\PythonProjects\calc\calculator.ico', 'DATA')],
          a.zipfiles,
          a.datas,
          name='calculator',
          debug=False,
          strip=False,
          upx=True,
          console=False , icon='calculator.ico')

+ [('caclulator.ico', 'C:\PythonProjects\calc\calculator.ico', 'DATA')]

pyinstaller calculator.spec

def resource_path(relative_path):
try:
    base_path = sys._MEIPASS
except Exception:
    base_path = os.path.abspath(".")

return os.path.join(base_path, relative_path)

window.iconbitmap(default=resource_path(datafile))