Where are QGIS application setting file(s) stored?

I have some application settings (Windows/QGIS v2.0) that I would like to pass to other users (such as those settings defined under Settings menu>Options>Rendering tab).

In ArcGIS they are stored in a Normal.mxt file located:

C:\Users\userName\AppData\Roaming\ESRI\Desktop10.2\ArcMap\Templates

I suspect in QGIS they may be stored in qgis.db located here:

C:\Users\userName.qgis2

but I do not know for sure.

Where are these application settings file(s) stored?