Mine

<!DOCTYPE Menu PUBLIC "-//freedesktop//DTD Menu 1.0//EN" "http://www.freedesktop.org/standards/menu-spec/1.0/menu.dtd">
<Menu>
 <Menu>
  <Name>teste</Name>
  <Directory>teste.directory</Directory>
  <Layout>
   <Merge type="files" />
   <Filename>kde-KControl.desktop</Filename>
  </Layout>
  <Include>
   <Filename>kde-KControl.desktop</Filename>
  </Include>
 </Menu>
 <Exclude>
  <Filename>kde-KControl.desktop</Filename>
 </Exclude>
</Menu>