core/res/res/drawable/pointer_help_large_icon.xml - platform/frameworks/base - Git at Google

 <?xml version="1.0" encoding="utf-8"?>
 <pointer-icon xmlns:android="http://schemas.android.com/apk/res/android"
     android:bitmap="@drawable/pointer_help_large"
     android:hotSpotX="10.5dp"
     android:hotSpotY="8dp" />
	<?xml version="1.0" encoding="utf-8"?>
	<pointer-icon xmlns:android="http://schemas.android.com/apk/res/android"
	android:bitmap="@drawable/pointer_help_large"
	android:hotSpotX="10.5dp"
	android:hotSpotY="8dp" />