/usr/share/kde4/services/qimageioplugins/ico.desktop is in kdelibs5-data 4:4.14.16-0ubuntu3.
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 | [Desktop Entry]
Type=Service
X-KDE-ServiceTypes=QImageIOPlugins
X-KDE-ImageFormat=ico
X-KDE-MimeType=image/vnd.microsoft.icon
X-KDE-Read=true
X-KDE-Write=false
|