/usr/share/budgie-desktop/applications/gnome-sharing-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.
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# 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=Sharing
Comment=Control what you want to share with others
Exec=gnome-control-center sharing
Icon=preferences-system-sharing
Terminal=false
Type=Application
#NoDisplay=true
StartupNotify=true
Categories=GNOME;GTK;Settings;DesktopSettings;X-GNOME-SystemSettings;X-GNOME-AccountSettings;
OnlyShowIn=GNOME;Unity;
X-GNOME-Settings-Panel=sharing
# Translators: those are keywords for the sharing control-center panel
Keywords=share;sharing;ssh;host;name;remote;desktop;media;audio;video;pictures;photos;movies;server;renderer;
X-Ubuntu-Gettext-Domain=gnome-control-center-2.0
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