/usr/share/themes/sugar-100/gtk-3.0/settings.ini is in sugar-themes 0.110.0-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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gtk-auto-mnemonics = 1
gtk-menu-images = 1
gtk-button-images = 1
gtk-toolbar-style = GTK_TOOLBAR_BOTH_HORIZ
gtk-cursor-theme-name = sugar
gtk-primary-button-warps-slider = 0
gtk-icon-sizes = gtk-menu=33,33:gtk-dnd=33,33:gtk-small-toolbar=33,33:gtk-button=33,33:gtk-large-toolbar=55,55
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