C:\Users\<User>\AppData\Roaming\<YourCompany>\<YourApp>If its for all users:
C:\Users\All Users\AppData\<YourCompany>\<YourApp>And, of course, for user files:
C:\Users\<User>\Documents\<YourCompany>\<YourApp>Its best not to hardcode c:\Users instead use GetProfilesDirectory() or SHGetSpecialFolderPath()