Change the action bar settings icon color

If you just want to change the color you can simply tint it:

  <style name="DotsDarkTheme" parent="@style/Widget.AppCompat.ActionButton.Overflow" >
    <item name="android:tint">@color/yourColor</item>
  </style>

and then use it in your style:

 <item name="actionOverflowButtonStyle">@style/DotsDarkTheme</item>

It's also worth adding that if you simply want to change the overflow button to a light or dark colour to go with your action bar colour this can be done without specifying a custom icon.

For a dark button colour set your theme as:

<style name="MyTheme" parent="@style/Theme.AppCompat.Light">
    <item name="android:actionBarStyle">@style/MyTheme.ActionBar</item>
</style>

For a light button colour add DarkActionBar:

<style name="MyTheme" parent="@style/Theme.AppCompat.Light.DarkActionBar">
    <item name="android:actionBarStyle">@style/MyTheme.ActionBar</item>
</style>

If, like me, you want a light button colour but you want the overflow menu to be light you can do the following:

<style name="MyTheme" parent="@style/Theme.AppCompat.Light.DarkActionBar">
    <item name="android:actionBarStyle">@style/MyTheme.ActionBar</item>
    <item name="android:actionBarWidgetTheme">@style/MyTheme.ActionBarWidget</item>
</style>
<!-- This helps the PopupMenu stick with Light theme while the ActionBar is in Dark theme -->
<style name="MyTheme.ActionBarWidget"
    parent="android:Theme.Holo.Light">
    <item name="android:popupMenuStyle">@android:style/Widget.Holo.Light.PopupMenu</item>
    <item name="android:dropDownListViewStyle">@android:style/Widget.Holo.Light.ListView.DropDown</item>
</style>

You can use something like this

<style name="MyTheme" parent="android:style/Theme.Holo.Light">
     <item name="android:actionOverflowButtonStyle">@style/MyActionButtonOverflow</item>
</style>

<style name="MyActionButtonOverflow" parent="android:style/Widget.Holo.ActionButton.Overflow">
    <item name="android:src">@drawable/my_action_bTutton_overflow</item>
</style>

in your AndroidManifest.xml

<application
    android:theme="@style/MyTheme" >

If you want to change actionBar color @style/MyActionBar

        <!-- Support library compatibility -->
        <item name="actionBarStyle">@style/MyActionBar</item>
    </style>

    <!-- ActionBar styles -->
    <style name="MyActionBar" parent="@style/Widget.AppCompat.Light.ActionBar.Solid.Inverse">
        <item name="android:background">@color/app_theme_color</item>

        <!-- Support library compatibility -->
        <item name="background">@color/app_theme_color</item>
        <item name="android:alwaysDrawnWithCache">true</item>
        <item name="android:displayOptions">showTitle|showHome|homeAsUp</item>
        <item name="android:icon">@android:color/transparent</item>
    </style>

Then in your AndroidManifest.xml you need to refer this one inside your application tag.

    android:theme="@style/CustomActionBarTheme"

if you are using action bar use :

        toolbar.getOverflowIcon().setColorFilter(Color.WHITE , PorterDuff.Mode.SRC_ATOP);