/usr/share/budgie-desktop/applications/gnome-background-panel.desktop is in budgie-desktop-common 0.9.9.
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 10 11 12 13 14 15 | [Desktop Entry]
# Translators: Add soft hyphens to your translations so that the icon view won't clip your translations. See https://bugzilla.gnome.org/show_bug.cgi?id=647087#c13 for details
Name=Background
Comment=Change your background image to a wallpaper or photo
Exec=gnome-control-center background
Icon=preferences-desktop-wallpaper
Terminal=false
Type=Application
#NoDisplay=true
StartupNotify=true
Categories=GNOME;GTK;Settings;DesktopSettings;X-GNOME-PersonalSettings;X-GNOME-PersonalizationSettings;
OnlyShowIn=GNOME;
# Translators: those are keywords for the background control-center panel
Keywords=Wallpaper;Screen;Desktop;
X-Ubuntu-Gettext-Domain=gnome-control-center-2.0
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