/etc/X11/app-defaults/XSm is in x11-session-utils 7.7+2build1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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*chooseSessionPopup*font:		12x24
*chooseSessionLabel.label:		Session Menu
*chooseSessionMessageLabel.label:	Press button again to confirm, or hit Cancel...
*chooseSessionLoadButton.label:		Load Session
*chooseSessionDeleteButton.label:	Delete Session
*chooseSessionFailSafeButton.label:	Default/Fail Safe
*chooseSessionCancelButton.label:	Cancel
*chooseSessionBreakLockButton.label:	Break Lock
*chooseSessionLoadButton.background:	light steel blue
*chooseSessionDeleteButton.background:	light steel blue
*chooseSessionBreakLockButton.background: light steel blue
*chooseSessionFailSafeButton.background:light steel blue
*chooseSessionCancelButton.background:	light steel blue
*clientInfoButton.label:	Client List
*logButton.label:		Session Log
*checkPointButton.label:	Checkpoint
*shutdownButton.label:		Shutdown
*shutdownSave.label:		With Checkpoint
*shutdownDontSave.label:	Immediately
*logPopup.title:		Session Log
*logPopup.iconName:		Session Log
*logOkButton.label:		OK
*logText.width:			600
*logText.height:		300
*clientInfoPopup.title:		Client List
*clientInfoPopup.iconName:	Client List
*noClientsLabel.label:		There are no clients in the session
*viewPropButton.label:		View Properties
*cloneButton.label:		Clone
*killClientButton.label:	Kill
*restartHintButton.label:	Restart Hint
*restartIfRunning.label:	If Running
*restartAnyway.label:		Anyway
*restartImmediately.label:	Immediately
*restartNever.label:		Never
*clientInfoDoneButton.label:	Done
*manualRestartLabel.label:	Restart the following non-session-aware clients...
*clientPropTextWidget.width:	500
*clientPropTextWidget.height:	300
*clientPropDoneButton.label:	Done
*saveMessageLabel.label:	Session name
*saveTypeLabel.label:		Save Type     
*saveTypeNone.label:		None
*saveTypeLocal.label:		Local
*saveTypeGlobal.label:		Global
*saveTypeBoth.label:		Both
*interactStyleLabel.label:	Interact Style
*interactStyleNone.label:	None
*interactStyleErrors.label:	Errors
*interactStyleAny.label:	Any
*saveCancelButton.label:	Cancel
*helpSaveButton.label:		Help
*helpSaveOkButton.label:	OK
*helpSaveText.label:\n\
Save types\n\
----------\n\
Local  - Applications should save enough information to\n\
         restore the state as seen by the user.\n\
         The save should not affect data seen by other users.\n\
\n\
Global - Applications should commit all of their data to\n\
         permanent, globally accessible storage.\n\
\n\
Both   - Applications should commit their data to global\n\
         storage and also save state local to the user.\n\
\n\n\
Interaction styles\n\
------------------\n\
None   - Don't allow user interaction\n\
Errors - Allow user interaction only if an error occurs\n\
Any    - Allow user interaction for any reason\n\
\n
*nameInUsePopup.title:		Warning
*nameInUseOverwriteButton.label: Overwrite
*badSavePopup.title:		Save Failure
*badSaveLabel.label:		The following applications did not report\n\
a successful save of their state:
*badSaveOkButton.label:		OK
*badSaveCancelButton.label:	Cancel Shutdown
*chooseSessionListWidget.Translations: #override\n\
	<Key>Up:	ChooseSessionUp()\n\
	<Key>KP_Up:	ChooseSessionUp()\n\
	Ctrl<Key>P:	ChooseSessionUp()\n\
	<Key>Down:	ChooseSessionDown()\n\
	<Key>KP_Down:	ChooseSessionDown()\n\
	Ctrl<Key>N:	ChooseSessionDown()\n\
	<Btn1Down>:	Set() ChooseSessionBtn1Down()\n
*chooseSessionLoadButton.Accelerators: #override\n\
	<Btn1Down>(2+):	set() notify() unset()\n\
	<Key>Return:	set() notify() unset()\n\
	<Key>KP_Enter:	set() notify() unset()\n
*checkPointButton.Translations: #override\n\
	<Btn1Up>:	notify() reset()\n
*shutdownButton.Translations: #override\n\
	<Btn1Up>:	notify() reset()\n
*saveOkButton.Accelerators: #override\n\
	<Key>Return:	set() notify() unset()\n
*badSaveOkButton.Accelerators: #override\n\
	<Key>Return:	set() notify() unset()\n
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