/usr/share/icons/elementary-xfce-dark/index.theme is in xubuntu-icon-theme 12.04.11.
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 18 19 | [Icon Theme]
Name=elementary Xfce dark
Comment=Addon for dark panels
Inherits=elementary-xfce
Example=directory-x-normal
#Directory list
Directories=panel/22,panel/48,
[panel/22]
Size=22
Context=Status
Type=Fixed
[panel/48]
Size=48
Context=Status
Type=Fixed
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