It depends on the topic:
Abortion? None (although a few will say States rights)!
Special rights for Homosexuals? None!
Pornography? None!
School prayer? None!
Public commemoration of the Ten Commandments? None!
Gun rights? Oops! Bit of a difference there, for sure.
Enforcement of the 10th Amendment? Uhhhhh, hmmmmmmmmmmmm.
Federal income tax? Don't even get them started.
Like I said, it depends.
Just as with the Republican party, Libertarians are split over the issue. There is no consensus one way or the other.
Special rights for Homosexuals? None!
Libertarians oppose any special privileges for any group on the grounds that such "rights" are typically accompanied by gross violations of private property.
Pornography? None!
I'm not certain about the official position of the party is on the issue of pornography but I personally oppose laws which restrict adults from access to it. I believe that if children are intentionally exposed to porn then grounds exist for criminal prosecution.
School prayer? None!
Since Libertarians oppose the public financing of education the issue of prayer in school is irrelevant. Libertarians are not opposed to prayer in privately financed schools where parents have the option of taking their children and money to another school.
Public commemoration of the Ten Commandments? None!
Public commemoration of the 10C is financed with taxpayers' money. Libertarians have no objections to the public display of the 10C as long as the display takes place on private property which is not financed with taxpayers' money.
Gun rights?
Libertarians oppose all gun control laws.
Enforcement of the 10th Amendment?
Libertarians recognize the importance of seperation of powers.
Federal income tax?
Libertarians wish to repeal the federal income tax and replace it with nothing. No flat tax. No value added tax. Nothing. The federal government collects around $300 billion annually from other taxes which is plenty of money.