/usr/share/icons/gnome-alternative/index.theme is in gnome-themes-extras 2.22.0-3.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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Name=GNOME-Alternative
Comment=GNOME Icon Theme with alternative folders
Inherits=gnome
Example=x-directory-normal
# Directory list
Directories=16x16/actions,16x16/places,16x16/status,22x22/actions,22x22/places,22x22/status,24x24/actions,24x24/places,24x24/status,32x32/actions,32x32/places,32x32/status,scalable/actions,scalable/places,scalable/status
[16x16/actions]
Size=16
Context=Actions
Type=Fixed
[16x16/places]
Size=16
Context=Places
Type=Fixed
[16x16/status]
Size=16
Context=Status
Type=Fixed
[22x22/actions]
Size=22
Context=Actions
Type=Fixed
[22x22/places]
Size=22
Context=Places
Type=Fixed
[22x22/status]
Size=22
Context=Status
Type=Fixed
[24x24/actions]
Size=24
Context=Actions
Type=Fixed
[24x24/places]
Size=24
Context=Places
Type=Fixed
[24x24/status]
Size=24
Context=Status
Type=Fixed
[32x32/actions]
Size=32
Context=Actions
Type=Fixed
[32x32/places]
Size=32
Context=Places
Type=Fixed
[32x32/status]
Size=32
Context=Status
Type=Fixed
[scalable/actions]
Size=48
Context=Actions
Type=Scalable
MinSize=48
MaxSize=256
[scalable/places]
Size=48
Context=Places
Type=Scalable
MinSize=48
MaxSize=256
[scalable/status]
Size=48
Context=Status
Type=Scalable
MinSize=48
MaxSize=256
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