"Small" theme with smaller icons and GUI elements

GIMP version: 2.99.2

Operating System: Windows 10 v2004

Package: Installer from gimp.org

Description of the bug

Text seems to be OK, but icons are too big. In stable version there is switch to change icons size, but in development version, it's missing

Is the bug reproducible? Always

Expected result: Switch in preferences (see screenshot) to change icons size.

Actual result: No switch at all.

Edited Dec 21, 2020 by Jehan