chrome/android/java/res/drawable/btn_tab_close.xml

<?xml version="1.0" encoding="utf-8"?>

<!-- Copyright 2014 The Chromium Authors. All rights reserved.

     Use of this source code is governed by a BSD-style license that can be
     found in the LICENSE file.
-->

<selector xmlns:android="http://schemas.android.com/apk/res/android">
    <item android:state_enabled="false"
          android:drawable="@drawable/tab_close_white" />
    <item android:state_pressed="true"
          android:drawable="@drawable/tab_close_white_active" />
    <item android:state_selected="true"
          android:drawable="@drawable/tab_close_white_active" />
    <item android:state_focused="true"
          android:drawable="@drawable/tab_close_white_active" />
    <item android:drawable="@drawable/tab_close_white" />
</selector>