/usr/share/applications/lxde-x-terminal-emulator.desktop is in lxpanel 0.5.8+git20120212-0ubuntu3.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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Encoding=UTF-8
Version=1.0
Name=Terminal emulator
Name[pt_BR]=Emulador de terminal
Name[zh_CN]=终端
Name[zh_TW]=終端機
Comment=Terminal Emulator
Comment[pt_BR]=Emulador de terminal
Comment[zh_TW]=終端機程式
GenericName=Terminal Emulator
GenericName[pt_BR]=Emulador de terminal
GenericName[zh_TW]=終端機程式
Exec=/usr/bin/x-terminal-emulator
Icon=terminal
Terminal=false
Type=Application
Categories=System;TerminalEmulator;Utility;
StartupNotify=true
NoDisplay=true
# vi:set encoding=UTF-8:
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