/usr/lib/GNUstep/Bundles/ModifierKeys.prefPane/Resources is in systempreferences.app 1.2.0-2build3.
This file is owned by root:root, with mode 0o777.
It is a symlink to /usr/lib/GNUstep/Bundles/ModifierKeys.prefPane/../../../../share/GNUstep/Bundles/ModifierKeys.prefPane