/usr/share/applications/shutdown.desktop is in session-shortcuts 1.3.
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 | [Desktop Entry]
Name=Shutdown
Comment=Power off the computer
GenericName=Shut Down
Exec=gnome-session-quit --power-off
Terminal=false
Type=Application
Categories=Utility
Icon=/usr/share/unity/icons/shutdown_highlight.png
NotShowIn=GNOME-Flashback;
X-AppStream-Ignore=true
X-Ubuntu-Gettext-Domain=session-shortcuts
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