/usr/share/applications/reboot.desktop is in session-shortcuts 1.2.
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 9 10 11 | [Desktop Entry]
Name=Reboot
Comment=Reboot the computer
GenericName=Reboot
Exec=gnome-session-quit --reboot
Terminal=false
Type=Application
Categories=Utility
Icon=/usr/share/unity/icons/restart_highlight.png
NotShowIn=GNOME-Flashback;
X-AppStream-Ignore=true
|