From the VFP help:

Visual FoxPro resource files store useful information for your application, including window positions, Browse window configurations, and label definitions. If your application relies on specific settings for any of these resource items, you must also distribute the FOXUSER database and memo files or the resource files you create specifically for your application. These resource files consist of a Visual FoxPro table with an associated memo file, usually named FoxUser.dbf and FoxUser.fpt.

Note The FOXUSER resource file isn't the same as the locale-specific resource file that contains dialog boxes and error messages. The FOXUSER resource file stores application information such as macros you've defined; the locale-specific resource file stores system text strings.