Add support FreeBSD using map.jinja (Tested on Freebsd10)

users/init.sls

+# vim: sts=2 ts=2 sw=2 et ai
+{% from "users/map.jinja" import users with context %}
+
 include:
   - users.sudo
 
 {% if 'sudouser' in user and user['sudouser'] %}
 sudoer-{{ name }}:
   file.managed:
-    - name: /etc/sudoers.d/{{ name }}
+    - name: {{ users.sudoers_dir }}{{ name }}
     - user: root
-    - group: root
+    - group: {{ users.root_group }} 
     - mode: '0440'
 {% if 'sudo_rules' in user %}
 {% for rule in user['sudo_rules'] %}
 "validate {{ name }} sudo rule {{ loop.index0 }} {{ name }} {{ rule }}":
   cmd.run:
     - name: 'visudo -cf - <<<"$rule"'
-    - shell: /bin/bash
+    - shell: {{ users.visudo_shell }} 
     - env:
       # Specify the rule via an env var to avoid shell quoting issues.
       - rule: "{{ name }} {{ rule }}"
     - require_in:
-      - file: /etc/sudoers.d/{{ name }}
+      - file: {{ users.sudoers_dir }}{{ name }}
 {% endfor %}
 
-/etc/sudoers.d/{{ name }}:
+{{ users.sudoers_dir }}{{ name }}:
   file.managed:
     - contents: |
       {%- for rule in user['sudo_rules'] %}
       - file: sudoer-{{ name }}
 {% endif %}
 {% else %}
-/etc/sudoers.d/{{ name }}:
+{{ users.sudoers_dir }}{{ name }}:
   file.absent:
-    - name: /etc/sudoers.d/{{ name }}
+    - name: {{ users.sudoers_dir }}{{ name }}
 {% endif %}
 
 {% endfor %}
 {% else %}
   user.absent
 {% endif -%}
-/etc/sudoers.d/{{ name }}:
+{{ users.sudoers_dir }}{{ name }}:
   file.absent:
-    - name: /etc/sudoers.d/{{ name }}
+    - name: {{ users.sudoers_dir }}{{ name }}
 {% endfor %}
 
 {% for user in pillar.get('absent_users', []) %}
 {{ user }}:
   user.absent
-/etc/sudoers.d/{{ user }}:
+{{ users.sudoers_dir }}{{ user }}:
   file.absent:
-    - name: /etc/sudoers.d/{{ user }}
+    - name: {{ users.sudoers_dir }}{{ user }}
 {% endfor %}
 
 {% for group in pillar.get('absent_groups', []) %}

users/map.jinja

+# vim: sts=2 ts=2 sw=2 et ai
+{% set users = salt['grains.filter_by']({
+  'Debian': {
+    'sudoers_dir': '/etc/sudoers.d/',
+    'sudoers_file': '/etc/sudoers',
+    'root_group': 'root',
+    'visudo_shell': '/bin/bash',
+  },
+  'FreeBSD': {
+    'sudoers_dir': '/usr/local/etc/sudoers.d/',
+    'sudoers_file': '/usr/local/etc/sudoers',
+    'root_group': 'wheel',
+    'visudo_shell': '/usr/local/bin/bash',
+  },
+  'default': {
+    'sudoers_dir': '/etc/sudoers.d/',
+    'sudoers_file': '/etc/sudoers',
+    'root_group': 'root',
+    'visudo_shell': '/bin/bash',
+  },
+}, merge=salt['pillar.get']('users:lookup')) %}

users/sudo.sls

+# vim: sts=2 ts=2 sw=2 et ai
+{% from "users/map.jinja" import users with context %}
+
+#Support bash in FreeBSD
+bash:
+  pkg:
+    - installed
+
 sudo:
   group:
     - present
     - installed
     - require:
       - group: sudo
-      - file: /etc/sudoers.d
+      - file: {{ users.sudoers_dir }} 
 
-/etc/sudoers.d:
+{{ users.sudoers_dir }}:
   file:
     - directory
 
 sudoer-defaults:
     file.append:
-        - name: /etc/sudoers
+        - name: {{ users.sudoers_file }} 
         - require:
           - pkg: sudo
         - text:
           - Defaults   env_reset
           - Defaults   secure_path="/usr/local/sbin:/usr/local/bin:/usr/sbin:/usr/bin:/sbin:/bin"
-          - '#includedir /etc/sudoers.d'
+          - '#includedir {{ users.sudoers_dir }}'