/usr/share/icewm/themes/gradient1/default.theme is in icewm-themes 1.2.26-2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 | Look=gtk
Gradients="menubg.xpm titleAS.xpm titleAT.xpm titleAB.xpm titleIS.xpm titleIT.xpm titleIB.xpm"
TitleBarJustify=50
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