/usr/share/applications/GNUMail.desktop is in gnumail.app 1.2.0~pre3+snap20071004-5build1.
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 | [Desktop Entry]
Name=GNUMail
Name[bg]=Пощенски клиент (GNUMail)
Comment=Mail client for GNUstep
Comment[bg]=Пощенски клиент за GNUstep
Version=1.0
Type=Application
Categories=Network;Email;
Icon=/usr/share/GNUstep/GNUMail.app/GNUMail.tiff
Exec=GNUMail
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