/usr/share/sugar/data/sugar-100.gtkrc is in sugar-session-0.86 0.86.3-16.
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 | gtk-theme-name = "sugar-100"
gtk-icon-theme-name = "sugar"
gtk-font-name = "Sans Serif 10"
gtk-cursor-theme-name = "sugar"
gtk-toolbar-style = GTK_TOOLBAR_ICONS
gtk-icon-sizes = "gtk-large-toolbar=55,55"
gtk-cursor-blink-timeout = 3
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