/usr/share/budgie-desktop/applications/gnome-wacom-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=Wacom Tablet
Comment=Set button mappings and adjust stylus sensitivity for graphics tablets
Exec=gnome-control-center wacom
Icon=input-tablet
Terminal=false
Type=Application
#NoDisplay=true
StartupNotify=true
Categories=GNOME;GTK;Settings;HardwareSettings;X-GNOME-Settings-Panel;
OnlyShowIn=GNOME;Unity;
X-GNOME-Bugzilla-Bugzilla=GNOME
X-GNOME-Bugzilla-Product=gnome-control-center
X-GNOME-Bugzilla-Component=wacom
X-GNOME-Bugzilla-Version=3.24.0
# Translators: those are keywords for the wacom tablet control-center panel
Keywords=Tablet;Wacom;Stylus;Eraser;Mouse;
X-Ubuntu-Gettext-Domain=gnome-control-center-2.0
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