Backups are where ever you have the back up script/tool place them.( you can not
back up via nt backup utils). Backups do mot include any scheduled tasks
(content source schedules), subscription schedules, gather logs. These can
probably be picked up from a NT Backup.
If you are interested in the specific files and remember that you can not simply
back up the data files with nt backup, open the sps admin mmc, right click on
the server name to get to the property page and view the data tabs. These are
the actual files that make up the web store as well as various logs. I can not
stress enought that simply including these in your nightly system backup will
not allow you to restore the wss.
Does this answer your question?