/etc/xdg/user-dirs.defaults is in xdg-user-dirs 0.14-1.
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 | # Default settings for user directories
#
# The values are relative pathnames from the home directory and
# will be translated on a per-path-element basis into the users locale
DESKTOP=Desktop
DOWNLOAD=Downloads
TEMPLATES=Templates
PUBLICSHARE=Public
DOCUMENTS=Documents
MUSIC=Music
PICTURES=Pictures
VIDEOS=Videos
# Another alternative is:
#MUSIC=Documents/Music
#PICTURES=Documents/Pictures
#VIDEOS=Documents/Videos
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