Here's another option should you need the standard icons for another part of your project:
Working Example
JS
$(function () {
var icons = {
header: "iconClosed", // custom icon class
activeHeader: "iconOpen" // custom icon class
};
$("#accordion").accordion({
icons: icons
});
});
CSS
.ui-icon.iconOpen {
background:url('YOUR Image HERE') no-repeat;
background-size:20px;
width:20px;
height:20px;
}
.ui-icon.iconClosed {
background:url('YOUR Image HERE') no-repeat -5px;
background-size:30px;
width:20px;
height:20px;
}