The HttpSessionStateContainer class has ten local varaibles, so that is roughly 40 bytes, plus 8 bytes for the object overhead. It has a session id string and an items collection, so that is something like 50 more bytes when the items collection is empty. It has some more references, but I believe those are references to objects shared by all session objects. So, all in all that would make about 100 bytes per session object.
If you put a value type like Int32 in the items collection of a session, it has to be boxed. With the object overhead of 8 bytes it comes to 12 bytes, but due to limitations in the memory manager it can't allocate less than 16 bytes for the object. With the four bytes for the reference to the object, an Int32 needs 20 bytes.
If you put a reference type in the items collection, you only store the reference, so that is just four bytes. If it's a literal string, it's already created so it won't use any more memory. A created string will use (8 + 8 + 2 * Length) bytes.
An array of value types will use (Length * sizeof(type)) plus a few more bytes. An array of reference types will use (Length * 4) plus a few more bytes for the references, and each object is allocated separately.
A custom object uses roughly the sum of the size of it's members, plus some extra padding in some cases, plus the 8 bytes of object overhead. An object containing an Int32 and a Boolean (= 5 bytes) will be padded to 8 bytes, plus the 8 bytes overhead.
So, if you put a string with 20 characters and three integers in a session object, that will use about (100 + (8 + 8 + 20 *2) + 3 * (20)) = 216 bytes. (However, the session items collection will probably allocate a capacity of 16 items, so that's 64 bytes of which you are using 16, so the size would be 264 bytes.)
(All the sizes are on a 32 bit system. On a 64 bit system each reference is 8 bytes instead of 4 bytes.)