/etc/xdg/lubuntu/pcmanfm-qt/lxqt/settings.conf is in lubuntu-extra-sessions 0.54.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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IconThemeName=Lubuntu
SuCommand=gksu %s
Terminal=qterminal
Archiver=ark
SIUnit=false
[Behavior]
BookmarkOpenMethod=0
UseTrash=true
SingleClick=false
ConfirmDelete=true
[Desktop]
WallpaperMode=stretch
Wallpaper=/usr/share/lubuntu/wallpapers/lubuntu-default-wallpaper.png
BgColor=#000000
FgColor=#ffffff
ShadowColor=#000000
ShowHidden=false
SortOrder=ascending
SortColumn=name
Font="Ubuntu,11,-1,5,50,0,0,0,0,0"
[Volume]
MountOnStartup=true
MountRemovable=true
AutoRun=true
[FolderView]
Mode=icon
ShowHidden=false
SortOrder=descending
SortColumn=name
BigIconSize=48
SmallIconSize=24
SidePaneIconSize=24
ThumbnailIconSize=128
[Window]
Width=640
Height=480
AlwaysShowTabs=false
ShowTabClose=true
SplitterPos=150
SidePaneMode=0
[Thumbnail]
ShowThumbnails=true
MaxThumbnailFileSize=4096
ThumbnailLocalFilesOnly=true
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