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It's not currently clear - the decrees signed by President Putin, "On the recognition of the Donetsk People's Republic" and "On the recognition of the Lugansk People's Republic" don't refer to territorial claims, and there have been several contradicting answers from Russian officials.

Article 7 of both treaties as ratified by the State Duma (Lugansk, Donetsk) state:

The Contracting Parties confirm and respect the territorial integrity and inviolability of the existing borders of the Russian Federation and the [Lugansk People's Republic / Donetsk People's Republic]. The Parties shall conclude a separate agreement on the State border between the Russian Federation and the [Lugansk People's Republic / Donetsk People's Republic]. The protection of the State border of the [Lugansk People's Republic / Donetsk People's Republic] shall be carried out jointly by the Contracting Parties in the interests of their own security and peace and stability. The Contracting Parties will conclude a separate agreement on this matter.

It's not currently clear - the decrees signed by President Putin, "On the recognition of the Donetsk People's Republic" and "On the recognition of the Luhansk People's Republic" don't refer to territorial claims, and there have been several contradicting answers from Russian officials.

Article 7 of both treaties as ratified by the State Duma (Luhansk, Donetsk) state:

The Contracting Parties confirm and respect the territorial integrity and inviolability of the existing borders of the Russian Federation and the [Luhansk People's Republic / Donetsk People's Republic]. The Parties shall conclude a separate agreement on the State border between the Russian Federation and the [Luhansk People's Republic / Donetsk People's Republic]. The protection of the State border of the [Luhansk People's Republic / Donetsk People's Republic] shall be carried out jointly by the Contracting Parties in the interests of their own security and peace and stability. The Contracting Parties will conclude a separate agreement on this matter.

This means that, according to Putin, Russia recognises the territory of the LPR & DPR to include all of the yellow-shaded territory in the map below, courtesy of the New York Times.

This means that, according to Putin, Russia recognises the territory of the LPR & DPR to include all of the yellow-shaded territory in the map below, courtesy of the New York Times. This represents the entirety of the Luhansk and Donetsk Oblasts, including territory currently controlled by Ukraine.