In my opinion, the error “File not Found” may be related to the parameter "-IncludedLists”. For document library, you should use "Shared%Documents" instead of "Lists/Shared Documents". For list, you should use "Lists/Issue%Tracker%list" instead of "Lists/Issue Tracker list". And make sure that the site collection has a list with that correct name.
Here's a reference for you.
SharePoint Online: How to Create a Site Design from Existing Site using PowerShell?
Note: Microsoft is providing this information as a convenience to you. The sites are not controlled by Microsoft. Microsoft cannot make any representations regarding the quality, safety, or suitability of any software or information found there. Please make sure that you completely understand the risk before retrieving any suggestions from the above link.
If the answer is helpful, please click "Accept Answer" and kindly upvote it. If you have extra questions about this answer, please click "Comment".
Note: Please follow the steps in our documentation to enable e-mail notifications if you want to receive the related email notification for this thread.