/usr/share/icewm/toolbar is in icewm-common 1.3.8+mod+20161220-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 | # This is a default toolbar definition file for IceWM
#
# Place your personal variant in $HOME/.icewm directory.
prog XTerm xterm x-terminal-emulator
#prog FTE fte fte
#prog Netscape netscape netscape
#prog "Vim" vim /usr/bin/gvim -f
prog "WWW" firefox x-www-browser
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