This may depend on what files the webserver's user may have access to. But, this user should at least have access to the files related to the webserver. This could include viewing application source code (to help find additional, more severe issues like RCE), configuration files (possibly containing sensitive information such as database credentials which could be used by an attacker if the database server is exposed), or other files (think user uploads).
As far as general Windows files, I found a cheat sheet for Windows LFI online: https://www.gracefulsecurity.com/path-traversal-cheat-sheet-windows/
C:/Users/Administrator/NTUser.dat
C:/Documents and Settings/Administrator/NTUser.dat
C:/apache/logs/access.log
C:/apache/logs/error.log
C:/apache/php/php.ini
C:/boot.ini
C:/inetpub/wwwroot/global.asa
C:/MySQL/data/hostname.err
C:/MySQL/data/mysql.err
C:/MySQL/data/mysql.log
C:/MySQL/my.cnf
C:/MySQL/my.ini
C:/php4/php.ini
C:/php5/php.ini
C:/php/php.ini
C:/Program Files/Apache Group/Apache2/conf/httpd.conf
C:/Program Files/Apache Group/Apache/conf/httpd.conf
C:/Program Files/Apache Group/Apache/logs/access.log
C:/Program Files/Apache Group/Apache/logs/error.log
C:/Program Files/FileZilla Server/FileZilla Server.xml
C:/Program Files/MySQL/data/hostname.err
C:/Program Files/MySQL/data/mysql-bin.log
C:/Program Files/MySQL/data/mysql.err
C:/Program Files/MySQL/data/mysql.log
C:/Program Files/MySQL/my.ini
C:/Program Files/MySQL/my.cnf
C:/Program Files/MySQL/MySQL Server 5.0/data/hostname.err
C:/Program Files/MySQL/MySQL Server 5.0/data/mysql-bin.log
C:/Program Files/MySQL/MySQL Server 5.0/data/mysql.err
C:/Program Files/MySQL/MySQL Server 5.0/data/mysql.log
C:/Program Files/MySQL/MySQL Server 5.0/my.cnf
C:/Program Files/MySQL/MySQL Server 5.0/my.ini
C:/Program Files (x86)/Apache Group/Apache2/conf/httpd.conf
C:/Program Files (x86)/Apache Group/Apache/conf/httpd.conf
C:/Program Files (x86)/Apache Group/Apache/conf/access.log
C:/Program Files (x86)/Apache Group/Apache/conf/error.log
C:/Program Files (x86)/FileZilla Server/FileZilla Server.xml
C:/Program Files (x86)/xampp/apache/conf/httpd.conf
C:/WINDOWS/php.ini
C:/WINDOWS/Repair/SAM
C:/Windows/repair/system
C:/Windows/repair/software
C:/Windows/repair/security
C:/WINDOWS/System32/drivers/etc/hosts
C:/Windows/win.ini
C:/WINNT/php.ini
C:/WINNT/win.ini
C:/xampp/apache/bin/php.ini
C:/xampp/apache/logs/access.log
C:/xampp/apache/logs/error.log
C:/Windows/Panther/Unattend/Unattended.xml
C:/Windows/Panther/Unattended.xml
C:/Windows/debug/NetSetup.log
C:/Windows/system32/config/AppEvent.Evt
C:/Windows/system32/config/SecEvent.Evt
C:/Windows/system32/config/default.sav
C:/Windows/system32/config/security.sav
C:/Windows/system32/config/software.sav
C:/Windows/system32/config/system.sav
C:/Windows/system32/config/regback/default
C:/Windows/system32/config/regback/sam
C:/Windows/system32/config/regback/security
C:/Windows/system32/config/regback/system
C:/Windows/system32/config/regback/software
C:/Program Files/MySQL/MySQL Server 5.1/my.ini
C:/Windows/System32/inetsrv/config/schema/ASPNET_schema.xml
C:/Windows/System32/inetsrv/config/applicationHost.config
C:/inetpub/logs/LogFiles/W3SVC1/u_ex[YYMMDD].log
Some of these should be world readable; others may be locked down or non-existent. These should provide a good starting point, but there may be additional files you should add depending on what you are looking for.