/etc/X11/cursors/oxy-steel.theme is in oxygen-cursor-theme-extra 0.0.2012-06-kde4.8-2.1ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 | [Icon Theme]
Name = Oxygen Steel
Comment = Oxygen mouse theme. Oxygenize your desktop!
Inherits = oxy-steel
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