/usr/share/applications/emacs24.desktop is in emacs24 24.4+1-5+deb8u1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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Version=1.0
Name=GNU Emacs 24
GenericName=Text Editor
Comment=View and edit files
MimeType=text/english;text/plain;text/x-makefile;text/x-c++hdr;text/x-c++src;text/x-chdr;text/x-csrc;text/x-java;text/x-moc;text/x-pascal;text/x-tcl;text/x-tex;application/x-shellscript;text/x-c;text/x-c++;
Exec=/usr/bin/emacs24 %F
TryExec=emacs24
Icon=/usr/share/icons/hicolor/scalable/apps/emacs24.svg
Type=Application
Terminal=false
Categories=Utility;Development;TextEditor;
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