odoo/addons/base_tools/tools_view.xml

<?xml version="1.0"?>
<openerp>
    <data>

        <!-- Top menu item -->
        <menuitem name="Tools"
            id="base.menu_tools"
            icon="STOCK_PREFERENCES"
            web_icon="images/tools.png"
            web_icon_hover="images/tools-hover.png"
            sequence="160"/>

    </data>
</openerp>