Probably the shortest answer, especially in finite-type:
X-type theta functions are monomials times F-polynomials
Making this precise is a bit fiddly, because there are multiple conventions and (more importantly) two different notions of `the' dual cluster algebra to an A-type cluster algebra:
- The "Fock-Goncharov dual" (sometimes called the cluster dual or the Langlands dual), which can be connected to the original algebra via an augmentation map
- The "GHKK dual" (sometimes called the mirror dual), which corresponds to the mirror dual directly constructed by the Gross-Siebert program.
They are closely related; if $B$ is the exchange matrix used to define one, the other is defined by $B^\top$. As a consequence, whenever $B$ is skew-symmetric and the full Fock-Goncharov conjecture holds, there is a twist isomorphism between them which sends theta functions to theta functions. However, even in this case, the set of theta functions have different parametrizations by the dual lattice $N$, and theta reciprocity only holds for the GHKK dual (without a twist of the parametrization).
With that caveat out of the way, I can tell you how to describe the X-type theta functions in the GHKK dual. If $\mathfrak{s}$ is the coefficient-free $A$-type seed defined by a skew-symmetrizable matrix $B$, then the GHKK dual theta function associated to $n\in N$ is
$$\vartheta_{\mathfrak{s}^\vee}[n] = y^n F_{B^\top}[B^\top n] $$
where $F_{B^\top}[B^\top n]$ is the F-polynomial obtained by taking the A-type seed of $B^\top$, adjoining principal coefficients (denoted by $y$s), computing the A-type theta function $\vartheta_{B^\top}[B^\top n]$, and specializing the initial $x$-variables to $1$.
In finite-type, the theta functions correspond to cluster monomials and the F-polynomials here correspond to the F-polynomials of Fomin-Zelevinsky. The latter may be computed by any number of enumerative problems. For example, given a simply-laced Dynkin quiver, the F-polynomial will be a generating function of Euler characteristics of quiver Grassmannians.
An example of this construction
Let $B=\begin{bmatrix} 0 & -1 \\ 2 & 0 \end{bmatrix}$. With the convention I'm using, the six A-type cluster variables are
\begin{align*}
\vartheta_\mathfrak{s}[1,0] &= x^{(1,0)} \\
\vartheta_\mathfrak{s}[0,1] &= x^{(0,1)} \\
\vartheta_\mathfrak{s}[-1,0] &= x^{(-1,0)}+x^{(-1,2)} \\
\vartheta_\mathfrak{s}[0,-1] &= x^{(0,-1)}+x^{(-1,-1)}+x^{(-1,1)} \\
\vartheta_{\mathfrak{s}}[1,-2] &= x^{(1,-2)} + 2x^{(0,-2)} + x^{(-1,-2)}+x^{(-1,0)} \\
\vartheta_{\mathfrak{s}}[1,-1] &= x^{(1,-1)} + x^{(0,-1)}
\end{align*}
All theta functions are cluster monomials (products of adjacent pairs above). The scattering diagram and the Newton polytope of several theta functions (with a dot at $m$) are pictured below.
To cook up the F polynomials, we compute the six A-type cluster variables of $\mathsf{B}^\top=\begin{bmatrix} 0 & 2 \\ -1 & 0 \end{bmatrix}$ with principal coefficients.
\begin{align*}
\vartheta_{\mathfrak{s}^\top}[1,0] &= x^{(1,0)} \\
\vartheta_{\mathfrak{s}^\top}[0,1] &= x^{(0,1)} \\
\vartheta_{\mathfrak{s}^\top}[-1,1] &= x^{(-1,1)}+y^{(1,0)}x^{(-1,0)} \\
\vartheta_{\mathfrak{s}^\top}[-2,1] &= x^{(-2,1)} + 2y^{(1,0)}x^{(-2,0)} + y^{(2,0)} x^{(-2,-1)}+y^{(2,1)}x^{(0,-1)} \\
\vartheta_{\mathfrak{s}^\top}[-1,0] &= x^{(-1,0)}+y^{(1,0)}x^{(-1,-1)}+y^{(1,1)}x^{(1,-1)} \\
\vartheta_{\mathfrak{s}^\top}[0,-1] &= x^{(0,-1)} + y^{(0,1)}x^{(2,-1)}
\end{align*}
and specialize the $x$-variables to $1$:
\begin{align*}
F_{B^\top}[1,0] &= 1 \\
F_{B^\top}[0,1] &= 1 \\
F_{B^\top}[-1,1] &= 1+y^{(1,0)} \\
F_{B^\top}[-2,1] &= 1 + 2y^{(1,0)} + y^{(2,0)} + y^{(2,1)} \\
F_{B^\top}[-1,0] &= 1+y^{(1,0)}+y^{(1,1)} \\
F_{B^\top}[0,-1] &= 1 + y^{(0,1)}
\end{align*}
All other F-polynomials in this case can be computed as products of adjacent F-polynomials above; e.g.
$$
F_{B^\top}[-2,-1] = F_{B^\top}[-1,0]^2F_{B^\top}[0,-1]
=(1+y^{(1,0)}+y^{(1,1)})^2(1 + y^{(0,1)})
$$
The X-type theta function in the GHKK dual with $n=(1,-1)$ is then
\begin{align*}
\vartheta_{\mathfrak{s}^\vee}[1,-1]
&= y^{(1,-1)}F_{B^\top}[-2,-1] \\
% &= y^{(1,-1)}F_{B^\top}[-1,0]^2F_{B^\top}[0,-1] \\
&= y^{(1,-1)}(1+y^{(1,0)}+y^{(1,1)})^2(1 + y^{(0,1)})
\end{align*}
We can check directly that theta reciprocity holds between $\vartheta_{\mathfrak{s}^\vee}[1,-1]$ and each of the cluster variables on the $A$-type side.
$$\begin{array}{|c|ccccccc|}
\hline
m & (1,0) & (0,1) & (-1,0) & (0,-1) & (1,-2) & (1,-1) \\
\hline
\mathrm{val}_{(1,-1)}(\vartheta_{\mathfrak{s}}[m])
& 1 & -1 & -3 & -2 & -1 & 1 \\
\hline
\mathrm{val}_{m}(\vartheta_{\mathfrak{s}^\vee}[1,-1])
& 1 & -1 & -3 & -2 & -1 & 1 \\
\hline
\end{array}$$
Note that the latter row is given by the tropicalization of $\vartheta_{\mathfrak{s}^\vee}[1,-1]$:
$$\mathrm{val}_{m}(\vartheta_{\mathfrak{s}^\vee}[1,-1])
= (m_1-m_2) + 2\min(0,m_1,m_1+m_2)+ \min(0,m_2)
$$