/usr/share/applications/nautilus-folder-handler.desktop is in nautilus 1:3.26.3-0ubuntu4.
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 9 10 11 12 13 14 15 16 17 | [Desktop Entry]
Name=Files
Comment=Access and organize files
Exec=nautilus --new-window %U
Icon=org.gnome.Nautilus
Terminal=false
NoDisplay=true
Type=Application
StartupNotify=true
OnlyShowIn=GNOME;Unity;
Categories=GNOME;GTK;Utility;Core;
MimeType=inode/directory;application/x-gnome-saved-search;
X-GNOME-Bugzilla-Bugzilla=GNOME
X-GNOME-Bugzilla-Product=nautilus
X-GNOME-Bugzilla-Component=general
X-GNOME-Bugzilla-Version=3.2.1
X-Ubuntu-Gettext-Domain=nautilus
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