done for icon box

blocks/seo/icon-box.php

-<section class="SERVICE-LISTING pt-80">
-  <div class="container">
-    <div class="top-title section-title">
-      <h2>Services we provide in Content Marketing</h2>
-      <p>Our swift-paced team is capable of handling design projects on anywhere and anytime. We’re ready to deliver
-        your best product wherever you are!</p>
-    </div>
+<!-- Seo - Icon Box Section -->
+<?php
+$ibs = get_field('ibs') ?: [];
+if (isset($ibs) && is_array($ibs) && !empty($ibs)):
+  $enable_ibs = $ibs['enable_ibs'] ?: false;
+  if ($enable_ibs):
+    $ibs_title = $ibs['ibs_title'] ?: '';
+    $ibs_desc = $ibs['ibs_desc'] ?: '';
+    $ibs_items = $ibs['ibs_items'] ?: [];
+    if (isset($ibs_items) && is_array($ibs_items) && !empty($ibs_items)):
+      ?>
+      <section class="SERVICE-LISTING pt-80">
+        <div class="container">
+          <div class="top-title section-title">
+            <?php if (!empty($ibs_title)): ?>
+              <h1><?php echo $ibs_title; ?></h1><?php endif;
+            echo $ibs_desc ?: '';
+            ?>
+          </div>
 
-    <div class="row">
-      <?php
-      $services = array_fill(0, 4, []);
-      foreach ($services as $service) {
-        ?>
-        <div class="col-md-6 col-xl-3">
-          <div class="service-item">
-            <div class="si-icon">
-              <img src="<?php echo get_parent_theme_file_uri() ?>/assets/img/service-detail-01.svg" alt="">
-            </div>
-            <div class="si-content">
-              <strong>Strategy Development</strong>
-              <p>We design a custom content strategy that aligns with your business objectives, target audience, and
-                industry trends.</p>
-            </div>
+          <div class="row">
+            <?php
+            foreach ($ibs_items as $ibsi) {
+              $ibsi_icon = $ibsi['ibsi_icon'] ?: '';
+              $ibsi_title = $ibsi['ibsi_title'] ?: '';
+              $ibsi_desc = $ibsi['ibsi_desc'] ?: '';
+              ?>
+              <div class="col-md-6 col-xl-3">
+                <div class="service-item">
+                  <?php if (!empty($ibsi_icon)): ?>
+                    <div class="si-icon">
+                      <img src="<?php echo esc_url($ibsi_icon); ?>" alt="<?php echo esc_attr($ibsi_title); ?>">
+                    </div><?php endif; ?>
+                  <div class="si-content">
+                    <?php if (!empty($ibsi_title)): ?><strong><?php echo $ibsi_title; ?></strong>
+                    <?php endif;
+                    echo $ibsi_desc ?: ''; ?>
+                  </div>
+                </div>
+              </div>
+              <?php
+            }
+            ?>
           </div>
         </div>
-        <?php
-      }
-      ?>
-    </div>
+      </section>
+    <?php endif; endif; endif; ?>
+<!-- !Seo - Icon Box Section -->
\ No newline at end of file
-  </div>
-</section>
\ No newline at end of file