Have a look at
http://backuppc.wiki.sourceforge.net/Common_backup_excludes

I find the linux excludes somewhat spartiate - different utilities place 
backkup and temporary files at well hidden places. I just started 
getting things together, my intial setup for my home directory 
illustrates that there may be need for additional items to add to the 
examples quoted above - the kde Trash file is a good example. And I have 
not yet started hunting for temporary files produced by various Unix 
utilities.

$Conf{BackupFilesExclude} = {
   harms => [
      '/tmp',
      '/.local/share/Trash',
      '*~', '#*#'
   ]
};


For windows, I do not know enough to point out useless stuff. My initial 
exclude files are simply dictated by what I find in the error log - 
files that backuppc could not access, because Skype, Thunderbird etc. 
are using them - I like to have 0 errors unless backup really requires 
attention. Starting from the example in the URL quoted above and adding 
files I found in the error log, I added quite some Skype files, and had 
to deal with the fact the different Mozilla version place the same kind 
of file at /Application Data and at /Local Settings/Application Data - I 
simple added pairs of items to catch both.

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