boot/start up disk file question

i have always used the windows start up disk utility to make a bootup disk .always thought that was all i needed to do ,was reading a book which said not all the files get put on the disk. have to put them on your self.what i need to know is where do i find these files
win.ini
system.ini
system.dat
user.dat
looked but cannot see them ,but i do not normally go looking around inside of windows (me) not very computer savvy

What exactly are you trying to do? Create a boot disk for what purpose?

Using Windows Me at this stage (ever since MS stopped issuing updates for it) is not a great idea in my opinion.