/usr/share/xfce4/helpers/links.desktop is in libexo-helpers 0.10.2-3ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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Version=1.0
Icon=links
Type=X-XFCE-Helper
Name=Links Text Browser
Name[pt]=Navegador de texto Links
Name[sq]=Shfletues Tekst Links
StartupNotify=false
X-XFCE-Binaries=links;links-current;
X-XFCE-Category=WebBrowser
X-XFCE-Commands=exo-open --launch TerminalEmulator %B;
X-XFCE-CommandsWithParameter=exo-open --launch TerminalEmulator %B %s;
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