backing up only 1 directory on Windows

[Joel Fuhrman]

I have a Windows system running TSM client 4.2.0.0 from which I want to
backup just the directory 'C:\Users' and all of its subdirectories and
files.  I don't want to backup any other directories or files from that
system.  I tried these dsm.opt specifications:

   exclude.dir "C:\*"
   include.dir "C:\Users\...*"

A gui initiated incremental backup, excluded everything, including
C:\Users\...\*, from the C: drive.

Can you suggest the settings that will do what I want?