/usr/share/xfce4/helpers/debian-x-terminal-emulator.desktop is in libexo-helpers 0.10.7-1.
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=debian
Type=X-XFCE-Helper
Name=Debian X Terminal Emulator
StartupNotify=false
X-XFCE-Binaries=x-terminal-emulator;
X-XFCE-Category=TerminalEmulator
X-XFCE-Commands=%B;
X-XFCE-CommandsWithParameter=%B -e %s;
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