If this is an XP machine as you refer to copying the Documents and Settings folder will include a lot of data that you possibly don`t need. (Temp files for instance)
Providing your friend has stored all his data in default locations for XP you`d probably be better off just copying the My Documents folder which would include My Pictures, My Videos, My Music etc.
Your previous method of searching for "All images" would include every image on the computer, not just the users images but every image associated with programs, internet usage and so on.
If your friend uses Outlook Express you might want to also back up his mail folders which by default are hidden.