With Windows 7 releasing soon, it will be time to think about migrating user profile settings to a new operating system build.
Aside from file folders, and desktop files, you may have a bit of time invested in the Internet Explorer favorites and feeds. Even if it only saves a couple minutes of searching in the end, I thought it would be worthwhile to post locations of these items on a source Vista build.
C: (Operating System) \Documents and Settings\UserProfileName\Favorites
C: (Operating System) \Documents and Settings\UserProfileName\AppData\Local\Microsoft\Feeds