/etc/xdg/pcmanfm/lubuntu/desktop-items-0.conf is in lubuntu-default-settings 0.46.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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wallpaper_mode=center
wallpaper_common=1
wallpapers_configured=1
wallpaper0=/usr/share/lubuntu/wallpapers/lubuntu-default-wallpaper.png
wallpaper=/usr/share/lubuntu/wallpapers/lubuntu-default-wallpaper.png
desktop_bg=#2e4060
desktop_fg=#ffffff
desktop_shadow=#000000
desktop_font=Ubuntu 11
sort=mtime;ascending;
show_documents=0
show_trash=1
show_mounts=1
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