TWRP backups these things by default:
-
bootpartition. This contains the Linux kernel executable (important) and some other data to boot the device. -
systempartition. The/system“folder” in Android contains the operating system without changes. That includes all the UI, system apps and how the system works, in general. -
datapartition. The/data“folder” in Android contains your system settings (wifi points, preferences, contacts, etc), those apps you have instaled, and the app data for your apps and system apps (chat conversations, notes, e-mails, app preferences, your favourite game’s records, etc).
TWRP saves each partition in a raw dump (a file you cannot open normally). The NANDroid backup (as we call the collection of raw dumps) is saved in the TWRP/BACKUPS/<device_code> folder in the FP2 internal storage (formerly called sdcard as in your linked article, but /storage/emulated/0/ for newer Android versions).
Because of that, TWRP doesn’t backup user data (internal storage, or /storage/emulated/0) because that will be recursive (saving internal storage in internal storage). You should transfer those contents to your computer with an USB cable via Android’s MTP (TWRP also has a built-in MTP, easier in my opinion).