I have a Magento 1.7.0.2 installation on a website and want to backup in the cloud using Codeguard (codeguard.com) through FTP. I have been asked which directories to pick for backup and suggested to remove /var/cache and /var/temp directories because codeguard compares different versions of backups and updates subsequent backups accordingly. Obviously, cache and temp folders shouldn't be backed up.
My question concerns which other directories and files should I not back up? My /var directory consists of the following sub-directories and files: cache, export, locks, package, session, tmp and the .htaccess file.