/usr/src/linux-source-3.2.0/debian.master/rules.d/i386.mk is in linux-source-3.2.0 3.2.0-126.169.
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 | human_arch = 32 bit x86
build_arch = i386
header_arch = x86_64
defconfig = defconfig
flavours = generic generic-pae virtual
build_image = bzImage
kernel_file = arch/$(build_arch)/boot/bzImage
install_file = vmlinuz
loader = grub
no_dumpfile = true
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