/usr/share/doc/ltsp-server/examples/ltsp-restart.desktop is in ltsp-server 5.4.2-6+deb7u1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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Version=1.0
Type=Application
TryExec=ltsp-localapps
Exec=sh -c 'xprop -root -f LTSP_LOGOUT_ACTION 8s -set LTSP_LOGOUT_ACTION REBOOT && gnome-session-quit --logout'
TryExec=gnome-session-quit
Name=Restart
Name[fr]=Redémarrer
Name[el]=Επανεκκίνηση
Icon=gnome-session-reboot
Categories=System;
X-LTSP-NoChange=1
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