/usr/share/upstart/sessions/xdg-dirs.conf is in ubuntu-touch-session 0.108+16.04.20160407-0ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 | description "XDG user dirs handling"
author "Oliver Grawert <ogra@ubuntu.com>"
start on startup
script
[ -e $HOME/.config/user-dirs.dirs ] || \
cat > $HOME/.config/user-dirs.dirs <<EOF
XDG_DESKTOP_DIR="$HOME/Desktop"
XDG_DOWNLOAD_DIR="$HOME/Downloads"
XDG_TEMPLATES_DIR="$HOME/Templates"
XDG_PUBLICSHARE_DIR="$HOME/Public"
XDG_DOCUMENTS_DIR="$HOME/Documents"
XDG_MUSIC_DIR="$HOME/Music"
XDG_PICTURES_DIR="$HOME/Pictures"
XDG_VIDEOS_DIR="$HOME/Videos"
EOF
end script
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