Sorry. /Users is a folder path. It would be similar to C:\Users (if that exists on Windows).
So, in the Finder, select Computer from the Go menu.
You'll see Macintosh HD, double-click that to open it.
In there you'll see several folders. One is Users. That is where all the user Home folders exist. Select the other account's home folder and go to step 3.
If you have any more confusion, please stop and ask. We'll get there.
If you feel more comfortable, you can just log into that other account and move the files into /Users/Shared.
Then, log into the account you wish to use and copy the files from the Shared folder and paste them into your Home folder, wherever they belong, Documents, Music, Pictures, etc. That just takes a little more work. Transferring them into Shared, and then copying into your home sets the permissions on the files so that you won't have a problem accessing them later. The steps I provided just prevent you from having to do the double move, since you are not going to use the old account once you are done.
Quick unix shorthand. If someone gives you a file path that begins with a /, that means the root of the hard drive, ie Macintosh HD (if you haven't renamed it). The path separator in unix is /, not \.
A path that starts with ~/ means your Home folder, the one inside /Users named with your account name.