I’m going to switch from Windows 11 to Linux soon but first I wish to backup every every data and config files I can in my current Windows installation, even those that wouldn’t natively work in Linux. I know the \Users folder is important to back up, but I don’t know what other directories I am missing.
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Users is enough. You won’t be able to restore anything else on Linux.
I wouldn’t even backup users, just your documents or any folders the user has created.
\Username\Appdata\Roaming includes the Firefox profile and Thunderbird E-Mails, which you can restore on Linux AFAIK.
Not sure if your Steam folder can be copied over, as well.