Does your wife have specific folders for specific items (like Word docs in a WordDoc folder, ExcelDocs in an ExcelDoc folder, etc), or does she have her documents all over everywhere (like my wife does)?

I recently got my wife a new PC, and after reorganizing everything in a reasonably logical fashion, I just burnt her data folders on to a CD, and copied them to her new PC.

She has a couple of specific pieces of software that I had to install as well, but basically it was just a PC-to-CD-to-NewPC thing for me.