/usr/share/xfce4/helpers/sakura.desktop is in libexo-helpers 0.10.2-3ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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Version=1.0
Icon=terminal-tango
Type=X-XFCE-Helper
Name=Sakura
StartupNotify=false
X-XFCE-Binaries=sakura;
X-XFCE-Category=TerminalEmulator
X-XFCE-Commands=%B;
X-XFCE-CommandsWithParameter=%B -x %s;
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