Which directories should I back up in Windows before moving to Linux?

cross-posted from: https://sopuli.xyz/post/40885318

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.