Under WINdows XP:
Copy the files to the following location:
Drive\Documents and Settings\Username\Local Settings\Application Data\Microsoft\Outlook

Drive represents the drive that Outlook was installed to 
Username represents the user name that Outlook was installed under


Under WIndows Vista:
Copy the files to the following location:
Drive\users\Username\appdata

Drive represents the drive that Outlook was installed to
Username represents the user name that Outlook was installed under