I'm not so sure what exactly you want to copy and what not. Also, I don't
know for what purpose you want to do it.
As an example, on my system, the desktop wallpaper is referenced in the file
~/.gconf/desktop/gnome/background/%gconf.xml which refers to the image
~/.cache/gnome-control-center/backgrounds/… where the last part of the path
seems to be some kind of hash number. However, I don't think you would
usually want to copy either of these directories from any old to a new user.
If you are an admin and want to set up your folks accounts that will
initially look different from the Trisquel default, you could create a dummy
user that you do nothing with except changing those settings. Now it should
be safe to copy this user's home directory more or less completely to any new
user's. (I didn't try this, however.)
If you know how to do the desired changes from the command line, a setup
script that you run for each user you create would probably be the best
solution.