+1 that is pretty good

But for the SD card you sould be able to delete everything and have no problem because it will rebuild but I would keep the android folder, the DCIM has all your pictures in it so I would keep that and other than that, stuff like clockwork mod and such you should keep since your rooted now for the LOST.DIR I'm not sure exactly what it is so I can't tell you. The last thing that you need to keep in mind is the folders with the stuff from your apps you need to keep if you want to keep the data from your apps these folders are usualy named after your apps.