The investigation of novel clusters incorporating gold (Au) has attracted increasing attention due to their intriguing architecture and feasibility of experimental synthesis. In this study, a large-size gold–aluminum alloy cluster with icosahedral B12 as its core, specifically a B12@Al12Au60 cluster, is proposed and demonstrated to have remarkable stability as ascertained through first-principles calculations. The core–shell assembly, B12@Al12Au60, exhibiting I symmetry, is characterized by the incorporation of an icosahedral B12 motif within the outer shell of the Al12Au60 framework. By thorough analysis encompassing vibrational frequency and molecular dynamics simulations, the structural stability of the core–shell B12@Al12Au60 is investigated. The electronic characteristics are probed through adaptive natural density partitioning analysis, revealing the presence of 66 multi-center two-electron σ bonds distributed across the entirety of the core–shell configuration. Furthermore, scrutiny of distinct dimeric configurations composed of core–shell B12@Al12Au60 underscores their relative autonomy and potential prospects for applications within cluster-assembled materials.