I've always heard that they're more resistant than incandescent bulbs but the information available isn't very clear. Some theories say that because it's a semi-conductor it would fry in a similar manner to an IC chip. Some say that because it's within a resistor network (as all LED lights need to be), it would be shielded. And some claim that the flashlight itself acts as a Faraday cage and would protect it.
Personally I don't think my gear will ever be exposed to such a pulse and don't really consider it something to worry about.
For what it's worth: When I was in the army, they told us that integrated circuts were more susceptible to EMP than vacuum tubes and that Soviet (now Russian) war planes were using very small vacuum tubes.
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