chrome/browser/resources/side_panel/shared/sp_empty_state.html

<style>
  :host {
    align-items: center;
    display: flex;
    flex-direction: column;
    text-align: center;
  }

  picture {
    margin-block-end: 12px;
  }

  :host-context([chrome-refresh-2023]) picture {
    align-items: center;
    display: flex;
    height: 144px;
    justify-content: center;
    width: 288px;
  }

  #heading {
    color: var(--cr-primary-text-color);
    font-size: 15px;
    font-weight: 400;
    line-height: 22px;
    margin-block-end: 8px;
  }

  :host-context([chrome-refresh-2023]) #heading {
    font-size: 16px;
    font-weight: 500;
    line-height: 24px;
    width: 259px;
  }

  #body {
    color: var(--cr-secondary-text-color);
    font-size: 13px;
    font-weight: 400;
    line-height: 20px;
    margin-block-end: 12px;
  }

  :host-context([chrome-refresh-2023]) #body {
    width: 229px;
  }
</style>

<picture>
  <source media="(prefers-color-scheme: dark)" srcset="[[darkImagePath]]">
  <img id="product-logo" srcset="[[imagePath]]" alt="">
</picture>
<div id="heading">[[heading]]</div>
<div id="body">[[body]]</div>