What is the icon that has a box and creamed lines on it.

This icon is to toggle on/off the 'Announce Messages with Siri on AirPods' feature.

When you're wearing your AirPods or compatible Beats headphones, Siri can announce your incoming messages. Then you can reply instantly, hands-free.

Details about this feature can be found here: https://support.apple.com/en-us/HT210406

Can you find the icon in this article?

Status icons and symbols on Apple Watch - Apple Support

That is the new “Sound Recognition” option found in iOS 14.2.

Recognize sounds using iPhone - Apple Support

Below is the Sound Recognition icon you a referring to, it does look similar though.

Good catch Todd. Thanks.