This file is indexed.

/usr/share/icons/elementaryXubuntu/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.

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[Icon Theme]
Name=elementary Xubuntu dark
Comment=elementary for Xubuntu with bright panel icons
Inherits=elementary-xfce-dark

Example=directory-x-normal

#Directory list
Directories=actions/16,actions/24,apps/16,apps/24,apps/48,apps/64,devices/48,notifications/48,panel/22,places/24,places/48,places/64,places/128,status/48,

[actions/16]
Size=16
Context=Actions
Type=Fixed

[actions/24]
Size=24
Context=Actions
Type=Fixed

[apps/16]
Size=16
Context=Applications
Type=Fixed

[apps/24]
Size=24
Context=Applications
Type=Fixed

[apps/48]
Size=48
Context=Applications
Type=Fixed

[apps/64]
Size=64
Context=Applications
Type=Fixed

[devices/48]
Size=48
Context=Devices
Type=Fixed

[notifications/48]
Size=48
Context=Status
Type=Fixed

[panel/22]
Size=22
Context=Status
Type=Fixed

[places/24]
Size=24
Context=Status
Type=Fixed

[places/48]
Size=48
Context=Status
Type=Fixed

[places/64]
Size=64
Context=Status
Type=Fixed

[places/128]
Size=128
Context=Status
Type=Fixed

[status/48]
Size=48
Context=Status
Type=Fixed