SAPGUI 710:
windows xp & windows 7:C:\windows
SAPGUI 720:
windows xp:C:\Documents and Settings\<user name>\Application Data\SAP\Common
windows 7 :C:\Users\<user name>\AppData\Roaming\SAP\Common
SAPGUI 710:
windows xp & windows 7:C:\windows
SAPGUI 720:
windows xp:C:\Documents and Settings\<user name>\Application Data\SAP\Common
windows 7 :C:\Users\<user name>\AppData\Roaming\SAP\Common