You're going to notice that Audio Units don't have any nice icon, and moreover they look like blank documents or folders in most cases. If you want them to have icons, you can download this fake app and put it somewhere on your hard disk. Note that this app is totally fake (it won't run if you double click it or anything; all it does is get noticed by the operating system and provide an icon that is associated with the AU file type). Also, some other system files on your hard disk will show up with this icon, too, as a result (which is harmless, but maybe a little confusing). You'll need to log out and log back in for the new icons to kick in.