What to backup

What are the recommended items to backup in case a users profile is deleted?

I am currently backing up manually everything under c:\documents and settings\xxxuserxxx\Application Data\gnupg to be sure.

Is it possible to recover an installation from just the two files backed up during the installation of gpg4win?

The idea is to be able to perform a fresh install and recover from backuped up items.

Thank you.