Ideally you’d want to restore using your seed words, but ofcourse there are use cases where backing up of physical folders is essential. Assuming you’ve cloned cardano-sl to $HOME/cardano-sl and used defaults to connect to mainnet wallet:
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To backup the encrypted key and Wallet checkpoint information, the location would be $HOME/cardano-sl/state-wallet-mainnet/secret.key and $HOME/cardano-sl/state-wallet-mainnet/wallet-db-acid.
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To backup the local copy of blockchain DB, the location would be $HOME/cardano-sl/state-wallet-mainnet/db
Hope this helps.