test.kml

<?xml version="1.0" encoding="UTF-8"?>
<kml xmlns="http://www.opengis.net/kml/2.2">
  <Document>
      <ScreenOverlay>
        <Icon>
          <href>https://s2.graphiq.com/sites/default/files/stories/t2/tiny_cat_12573_8950.jpg</href>
        </Icon>
        <overlayXY x="0.5" y="0.5" xunits="fraction" yunits="fraction"/>
        <screenXY x="0.5" y="0.5" xunits="fraction" yunits="fraction"/>
        <rotationXY x="0.5" y="0.5" xunits="fraction" yunits="fraction"/>
        <size x="0" y="0" xunits="pixels" yunits="pixels"/>
      </ScreenOverlay>
  </Document>
</kml>