So I never knew that there were templates for the default smartlists that are in Microsoft Dynamics GP. I have actually rebuilt some of these in the past and looking for something not even related I stumbled upon them in Partnersource.
I thought I would share these as apparently they have existed there since Dynamics GP 10! Here is the link, however you will need a Microsoft Customer or Partner Source account login to download.
Smartlist Templates – Microsoft Dynamics GP