Write a program that inputs the dimensions of a painting, the matting width, and the frame width for a framed portrait. The program should output a diagram using the symbol ‘X ’ for the painting, ‘+’ for the matting, and ‘# ’ for the framing. The symbols must be space-separated.

INPUT: 3 2 1 2
(Width, Height, Matte Width, Frame Width)

OUTPUT:

In text form:

# # # # # # # # #
# # # # # # # # #
# # + + + + + # #
# # + X X X + # #
# # + X X X + # #
# # + + + + + # #
# # # # # # # # #
# # # # # # # # #

The winning code completes the following conditions in the least possible bytes.

JavaScript (ES6),  118  113 bytes

(w,h,M,F)=>(g=(c,n)=>'01210'.replace(/./g,i=>c(+i).repeat([F,M,n][i])))(y=>g(x=>'###+X#++'[y+x*5&7]+' ',w)+`
`,h)

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Commented

(w, h, M, F) => ( // given the 4 input variables
 g = ( // g = helper function taking:
 c, // c = callback function returning a string to repeat
 n // n = number of times the painting part must be repeated
 ) => //
 '01210' // string describing the picture structure, with:
 .replace( // 0 = frame, 1 = matte, 2 = painting
 /./g, // for each character in the above string:
 i => // i = identifier of the current area
 c(+i) // invoke the callback function
 .repeat // and repeat it ...
 ([F, M, n][i]) // ... either F, M or n times
 ) // end of replace()
)( // outer call to g:
 y => // callback function taking y:
 g( // inner call to g:
 x => // callback function taking x:
 '###+X#++' // figure out which character to use
 [y + x * 5 & 7] // by applying a small hash function to (x, y)
 + ' ', // append a space
 w // repeat the painting part w times
 ) // end of inner call
 + 'n', // append a line feed
 h // repeat the painting part h times
) // end of outer call

Charcoal, 48 bytes

ＮθＮηＮζＮεＵＯ⁺θ⊗⁺ζε⁺η⊗⁺ζε#Ｍε↘ＵＯ⁺θ⊗ζ⁺η⊗ζ+Ｍζ↘ＵＯθηXＵＥ¹

Try it online! Link is to verbose version of code. Explanation:

ＮθＮηＮζＮε

Input the four values.

ＵＯ⁺θ⊗⁺ζε⁺η⊗⁺ζε#

Draw the framing.

Ｍε↘ＵＯ⁺θ⊗ζ⁺η⊗ζ+

Move to and draw the matting.

Ｍζ↘ＵＯθηX

Move to and draw the painting.

ＵＥ¹

Double-space the output horizontally.

Alternative solution, also 48 bytes:

ＮθＮηＮζＮεＵＯ⁺θ⁺ζε⁺η⁺ζε#ＵＯ⁺θζ⁺ηζ+ＵＯθηX‖ＯＯ←θ‖ＯＯ↑ηＵＥ¹

Try it online! Link is to verbose version of code. Explanation:

ＮθＮηＮζＮε

Input the four values.

ＵＯ⁺θ⁺ζε⁺η⁺ζε#

Draw the framing, but not to the left or above the painting.

ＵＯ⁺θζ⁺ηζ+

Draw the matting, but not to the left or above the painting.

ＵＯθηX

Draw the painting.

‖ＯＯ←θ‖ＯＯ↑ηＵＥ¹

Reflect and double-space the output horizontally.

Python 3.8 (pre-release), 116 115 bytes

lambda a,b,c,d,e='#',f='+':"n".join((g:=[e*(a+2*c+2*d)]*d+[(h:=e*d)+f*(a+c*2)+h]*c)+[h+f*c+'X'*a+f*c+h]*b+g[::-1])

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First attempt at golfing, will be improved soon.
a is width, b is height, c is matte width, and d is frame width.

-1 bytes using the := operator to define h as e * d

EXPLANATION:

lambda a,b,c,d,e='#',f='+': Define a lambda which takes in arguments a, b, c, and d (The width of the painting, the height of the painting, the padding of the matte, and the padding of the frame width, respectively). It also defines variables e and f as '#' and '+', respectively.
 "n".join( Turn the list into a string, where each element is separated by newlines
 (g:= Define g as (while still evaling the lists)...
 [e*(a+2*c+2*d)]*d+ Form the top rows (the ones filled with hashtags)
 [(h:=e*d)+f*(a+c*2)+h]*c Form the middle-top rows (uses := to golf this section)
 )+
 [h+f*c+'X'*a+f*c+h]*b+ Form the middle row
 g[::-1] Uses g to golf the code (forms the entire middle-bottom-to-bottom)
 )

Javascript, 158 bytes

(w,h,m,f)=>(q="repeat",(z=("#"[q](w+2*(m+f)))+`
`)[q](f))+(x=((e="#"[q](f))+(r="+"[q](m))+(t="+"[q](w))+r+e+`
`)[q](m))+(e+r+"X"[q](w)+r+e+`
`)[q](h)+x+z)

Can probably be trimmed down a little bit

f=

(w,h,m,f)=>(q="repeat",(z=("# "[q](w+2*(m+f))+`
`)[q](f))+(x=((e="# "[q](f))+(r="+ "[q](m))+(t="+ "[q](w))+r+e+`
`)[q](m))+(e+r+"X "[q](w)+r+e+`
`)[q](h)+x+z)

console.log(f(3,2,1,2))

Wolfram Language (Mathematica), 152 bytes

(t=(p=Table)["# ",(x=2#4+2#3)+#2,x+#];p[t[[i,j]]="+ ",j,z=#4+1,#4+2#3+#,i,z,x-#4+#2];p[t[[i,j]]="X ",j,#3+z,#3+#4+#,i,#3+z,#3+#4+#2];""<>#&/@t)&

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Perl 6, 115 bytes

->a,b,c,d$_=['#'xx$!*2+a]xx($!=c+d)*2+b;.[d..^*-d;d..^a+$!+c]='+'xx*;.[$!..^*-$!;$!..^a+$!]='X'xx*;.join("
")

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Roughly golfed anonymous codeblock utilising Perl 6's multi-dimensional list assignment. For example, @a[1;2] = 'X'; will assign 'X' to the element with index 2 from the list with index 1, and @a[1,2,3;3,4,5]='X'xx 9; will replace all the elements with indexes 3,4,5 of the lists with indexes 1,2,3 with 'X'.

Explanation:

First, we initialise the list as a a+2*(c+d) by b+2*(c+d) rectangle of #s.

$_=['#'xx$!*2+a]xx($!=c+d)*2+a;
State:
# # # # # # # # #
# # # # # # # # #
# # # # # # # # #
# # # # # # # # #
# # # # # # # # #
# # # # # # # # #
# # # # # # # # #
# # # # # # # # #

Then we assign the inner rectangle of +s

.[d..^*-d;d..^a+$!+c]='+'xx*;
State:
# # # # # # # # #
# # # # # # # # #
# # + + + + + # #
# # + + + + + # #
# # + + + + + # #
# # + + + + + # #
# # # # # # # # #
# # # # # # # # #

Finally, the innermost rectangle of Xs.

.[$!..^*-$!;$!..^a+$!]='X'xx*;
# # # # # # # # #
# # # # # # # # #
# # + + + + + # #
# # + X X X + # #
# # + X X X + # #
# # + + + + + # #
# # # # # # # # #
# # # # # # # # #