Graphics from several other games have found their way into Sokoban skins. Not surprisingly Pacman more than once.
One Pacman clone was Pacman Arrangement for Gameboy Advance. The81x made several skins for Sokoban++ more than 10 years ago. One of them, Pacman Plus, uses some of the graphics from Pacman Arrangement:
Several look alike versions of a standard Pacman skin exist.
I took the liberty to combine elements from the existing skins into a new skin with a higher resolution:
Get Pacman skins here: