Which files does the "Files And Settings Transfer Wizard" actually transfer ?

rahulkhajuria

When you use the Files And Settings Transfer Wizard in Windows XP , (i)Are only all folders under "Documents And Settings" transferred , (ii) is it only all the "My Documents" Folders (meaning for all the users) that is transferred or (iii) are all files present in the p.c. (all files in all drives) transferred ?