/usr/share/applications/locale.desktop is in ubuntu-ui-toolkit-examples 0.1.46+14.04.20140408.1-0ubuntu1.
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 7 8 | [Desktop Entry]
Name=Locale
Comment=My project description
Exec=/usr/bin/qmlscene $@ /usr/lib/ubuntu-ui-toolkit/examples/locale/locale.qml
Icon=qmlscene
Terminal=false
Type=Application
X-Ubuntu-Touch=true
|