I was also interested. I did not start the localization process, and Xcode already told me that I have "2 files localized."
You might want to check goals in your project. I had one InfoPlist.strings file for my main target and a second InfoPlist.strings file for my unit test target.
If you try to add a new localization, a confirmation screen will appear with a list of all resource files and a drop-down list for each reference language associated with these resource files.
Resource File! = Localized File.
Reference Language = localized file.
For each language that you see in the "Help Language" drop-down list, the "Localized Files" counter is incremented by one.
In my case, on this confirmation screen, two identical entries were shown corresponding to the InfoPlit.strings resource files for each target, and English is the only language referenced for each, which makes it "2 files are localized."
The funny thing about all this is that "Resource Files" technically do not exist in the file system, only localized files are made in these .lproj folders.
“Resource files,” as far as I can tell, are pointless Xcode.
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