C:\Users\me\appdata\local\opera\opera\opcacahe\*.*
C:\Users\me\appdata\ocal\opera\opera\tempory_downloads\*.*
C:\Users\me\appdata\local\opera\opera\vps\*.*
This is for a single user setup, if you have multiple users may the Lord have mercy on you soul.
New skins seem to be installed in: C:\Users\ThisUser\AppData\Roaming\Opera\Opera\skin
I hope this helps:
Regards, & thanks for a great product.