lint/cli/src/test/java/com/android/tools/lint/checks/data/res/menu/showAction2.xml

<menu xmlns:android="http://schemas.android.com/apk/res/android">
    <item android:id="@+id/action_settings"
        android:title="@string/action_settings"
        android:orderInCategory="100"
        android:showAsAction="never" />
</menu>