/usr/share/desktop-directories/Settings.directory is in gnome-menus 3.4.0-0ubuntu1.
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 | [Desktop Entry]
Name=Preferences
Comment=Personal preferences
Icon=preferences-desktop
Type=Directory
X-Ubuntu-Gettext-Domain=gnome-menus-3.0
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