/etc/acpi/events/powerbtn is in acpid 1:2.0.26-1ubuntu2.
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 | # /etc/acpi/events/powerbtn
# This is called when the user presses the power button and calls
# /etc/acpi/powerbtn.sh for further processing.
# Optionally you can specify the placeholder %e. It will pass
# through the whole kernel event message to the program you've
# specified.
# We need to react on "button power.*" and "button/power.*" because
# of kernel changes.
event=button[ /]power
action=/etc/acpi/powerbtn.sh
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