/usr/share/kubuntu-default-settings/settings.ini is in kubuntu-settings-desktop 1:18.04ubuntu11.
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 | [Settings]
gtk-font-name=Noto Sans Regular 9
gtk-theme-name=Breeze
gtk-icon-theme-name=breeze
gtk-fallback-icon-theme=gnome
gtk-toolbar-style=GTK_TOOLBAR_ICONS
gtk-menu-images=1
gtk-button-images=1
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