Use the following guidelines to make the list of file systems to save:
As a general rule, do not transfer file systems containing "system" files (for example, the /usr or / file systems) in their entirety.
Do extract and transfer the data files that have changed locally or those on which the server depends for administrative data, such as some /etc files (for example, /etc/hosts), exported file systems (use the exportfs command to list them), and /tftpboot directory, which you should save as a safety precaution.
Do completely preserve file systems containing only locally generated data, such as spool and user home directories.
Save file systems that contain information about clients if you are migrating a server for SunOS release 4.x clients. Typically, /export would be such a file.