This file is indexed.

/usr/share/WindowMaker/IconSets/Default.iconset is in wmaker-common 0.95.7-4.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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{
  Logo.WMDock = {Icon = GNUstepGlow.tiff;};
  Logo.WMPanel = {Icon = GNUstep.tiff;};
  Logo.WMClip = {Icon = clip.tiff;};
  WMDrawer = {Icon = Drawer.tiff;};
  "*" = {Icon = defaultAppIcon.tiff;SharedAppIcon = Yes;};
}