/usr/share/xfce4/helpers/nautilus.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.
1 2 3 4 5 6 7 8 9 10 11 | [Desktop Entry]
Version=1.0
Icon=nautilus
Type=X-XFCE-Helper
Name=Nautilus
Name[ko]=노틸러스
StartupNotify=true
X-XFCE-Binaries=nautilus;
X-XFCE-Category=FileManager
X-XFCE-Commands=%B;
X-XFCE-CommandsWithParameter=%B "%s";
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