/usr/share/afterstep/desktop/buttons/unity-close is in afterstep-data 2.2.12-6.
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 | <composite merge="clip" >
<tile id="f2" tint="Base">
<img src="bars/button_r15x17"/>
</tile>
<tile id="f3" tint="InactiveText1" y="1" >
<img src="dots/x_thin"/>
</tile>
</composite>
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