This is how I do it, I use the Lazyadmin tool you can find it here
http://mirror.contribs.org/smeserver/contribs/mblotwijk/Contribs/lazy-admin-tools/, install.
Lazyadmin tool will drop 11 files that all are named lat-* in the directory "/usr/sbin". You open and edit all files and change ( search and replace) the lines that say "/home/e-smith/accounts" To "/home/e-smith/db/accounts" on both old and new server. That will move all users the you move the settings.
Then you attach the old disk to the new server in a USB caddy
“mkdir /mnt/usb”
“mount /dev/sdc3 /mnt/usb” (this could be tricky you have to know what disk you are using SATA SCSI etc.)
and
copy users (all files in "/home/e-smith/files/users")
ibays (all files in "/home/e-smith/files/ibays")
mysql (all files in "/var/lib/mysql" minus the mysql directory and mysql.sock) files.
This will fix almost all but not passwords, mysql users, special settings and windows connections
That will fix it