lubuntu-default-settings/etc/xdg/lubuntu/menus/lxde-applications.menu

<!DOCTYPE Menu PUBLIC "-//freedesktop//DTD Menu 1.0//EN"
  "http://standards.freedesktop.org/menu-spec/1.0/menu.dtd">

<Menu>
    <Name>Lubuntu</Name>
    
    <DefaultAppDirs/>
    <DefaultDirectoryDirs/>
    <DefaultMergeDirs/>

<!-- Applications Menu -->
    <Menu>
        <Name>Accessories</Name>
        <Directory>lxde-utility.directory</Directory>
        <Include>
            <And>
                <Category>Utility</Category>
                <Not><Category>Accessibility</Category></Not>
                <Not><Category>System</Category></Not>
            </And>
        </Include>
    </Menu>

    <Menu>
        <Name>Universal Access</Name>
        <Directory>lxde-utility-accessibility.directory</Directory>
        <Include>
            <And>
                <Category>Accessibility</Category>
                <Not><Category>Settings</Category></Not>
            </And>
        </Include>
    </Menu>

    <Menu>
        <Name>Development</Name>
        <Directory>lxde-development.directory</Directory>
        <Include>
            <And>
                <Category>Development</Category>
            </And>
            <Filename>emacs.desktop</Filename>
        </Include>
    </Menu>

    <Menu>
        <Name>Education</Name>
        <Directory>lxde-education.directory</Directory>
        <Include>
            <And>
                <Category>Education</Category>
            </And>
        </Include>
    </Menu> 

    <Menu>
        <Name>Games</Name>
        <Directory>lxde-game.directory</Directory>
        <Include>
            <And>
                <Category>Game</Category>
            </And>
        </Include>
    </Menu>

    <Menu>
        <Name>Graphics</Name>
        <Directory>lxde-graphics.directory</Directory>
        <Include>
            <And>
                <Category>Graphics</Category>
                <Not><Category>Utility</Category></Not>
            </And>
        </Include>
    </Menu>

    <Menu>
        <Name>Internet</Name>
        <Directory>lxde-network.directory</Directory>
        <Include>
            <And>
                <Category>Network</Category>
            </And>
        </Include>
    </Menu>

    <Menu>
        <Name>Multimedia</Name>
        <Directory>lxde-audio-video.directory</Directory>
        <Include>
            <And>
                <Category>AudioVideo</Category>
            </And>
        </Include>
    </Menu>

    <Menu>
        <Name>Office</Name>
        <Directory>lxde-office.directory</Directory>
        <Include>
            <And>
                <Category>Office</Category>
            </And>
        </Include>
    </Menu>

    <!-- System-->
    <Menu>
        <Name>System</Name>
        <Directory>lxde-system.directory</Directory>

        <!-- System Administration-->
        <Menu>
            <Name>System Administration</Name>
            <Directory>lxde-settings-system.directory</Directory>
            <Include>
                <And>
                    <Category>System</Category>
                    <Category>Settings</Category>
                </And>
            </Include>
        </Menu>     <!-- End System Administration -->

        <!-- System Tools-->
        <Menu>
            <Name>SystemTools</Name>
            <Directory>lxde-system-tools.directory</Directory>
            <Include>
                <And>
                    <Category>System</Category>
                    <Not><Category>Settings</Category></Not>
                    <Not><Category>PackageManager</Category></Not>
                </And>
            </Include>
        </Menu>     <!-- End System Tools -->
    </Menu>     <!-- End System -->

    <Menu>
        <Name>Other</Name>
        <Directory>lxde-other.directory</Directory>
        <OnlyUnallocated/>
        <Include>
            <And>
                <Not><Category>Core</Category></Not>
                <Not><Category>Settings</Category></Not>
                <Not><Category>Screensaver</Category></Not>
            </And>
        </Include>
    </Menu>


<!-- Preferences Menu, to include in Layout section -->
    <Menu>
        <Name>DesktopSettings</Name>
        <Directory>lxde-settings.directory</Directory>
        <OnlyUnallocated/>
        <Include>
            <And>
            <Or>
                <Category>Settings</Category>
                <Category>PackageManager</Category>
            </Or>
                <Not><Category>System</Category></Not>
            </And>
        </Include>
        <Layout>
            <Merge type="menus"/>
            <Merge type="files"/>
        </Layout>
    </Menu>

<!-- Include additional entry in menu -->
    <Include>
        <Filename>synaptic.desktop</Filename>
        <Filename>pcmanfm.desktop</Filename>
    </Include>

<!-- General layout of the whole menu -->
    <Layout>
        <Menuname>Settings</Menuname>
        <Separator/>
        <Merge type="all"/>
        <Separator/>
        <Menuname>DesktopSettings</Menuname>
        <Separator/>
        <Filename>synaptic.desktop</Filename>
        <Separator/>
        <Filename>pcmanfm.desktop</Filename>
    </Layout>

</Menu>