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/usr/share/doc/menu/examples/gnome-panel is in menu 2.1.46.

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#!/usr/bin/install-menu
compat="menu-1"

!include menu.h

compat="menu-2"

function findicon($filename)= 
       ifelsefile($filename, $filename, 
        iffile("/usr/X11R6/include/X11/pixmaps/" $filename, 
                   "/usr/X11R6/include/X11/pixmaps/" $filename));

function AppEntry($var)= 
       "[Desktop Entry]\n" 
        "Name=" title() "\n" 
        "Comment=" ifelse($longtitle,$longtitle,$title) "\n" 
       "Exec=" $command "\n" 
        $var  
        ifnempty($icon,"Icon=" findicon($icon) "\n") 
        "Type=Application\n" ;

function SubmenuEntry()= 
       "[Desktop Entry]\n" 
       "Name=" $title "\n" 
       "Icon=gnome-folder.png\n" 
       "Type=Directory\n";

supported;
  x11=  AppEntry("Terminal=false\n");
  text= AppEntry("Terminal=true\n");
endsupported;

genmenu=parent($section) "/" $title ifeqelse($needs, "", "/.directory", ".desktop") "";
startmenu="";
endmenu="";

rootsection="";

rootprefix="/var/lib/gnome/Debian/";
userprefix=".gnome/Debian";

treewalk="M";
#submenutitle="SUBMENUTITLE section=[" $section "] title=[" $title "]";
submenutitle=SubmenuEntry();

prerun="rm -rf " prefix() "/*";

preoutput="";