These are small ducts used to add a secondary fan to the Raspberry Pi 4 with the Ice Tower cooler (original, not low profile version).
The idea of the secondary fan is to blow air between the bottom of the Ice Tower heatsink and the Pi's PCB, cooling the other parts on the PCB and further cooling the heatsink by blowing air past the heat pipes.
These channels can be good for 3-5 degrees depending on the fan and the quality of the fan mounted on the heatsink.
These ducts only take about an hour to print and can be attached to the Pi and Ice Tower with the standard Ice Tower screws.