/usr/share/applications/gentoo.desktop is in gentoo 0.20.6-2.
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=Gentoo
Comment=Fully GUI-configurable, two-pane X file manager
Exec=/usr/bin/gentoo
Icon=/usr/share/pixmaps/icon_gentoo_small.xpm
Terminal=false
Type=Application
Categories=Utility;FileManager;
Keywords=File Manager; Utility
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