Merge Two Punbb Forums proceedure.

Hi,

I searched the forums and found a few related topics but would like some specific help, if possible. 

I have two seperate PunBB fourms and would like to merge them.  It seems that this needs to be manually and in my case that's not a problem.  The forum I wish to import has     Total number of registered users: 33,  Total number of topics: 37,  Total number of posts: 286.

Please could somebody explain in list form how I would go about it?  Most, if not all the users are already part of the main forum (The one it will be joined with).

I presume something like this:
Export database to be merged
create new category and forums on main board that will be merge with.
Find and replace ID references to old forums with new ones.
compare USers table and manuanlly add users not already there
optimize table.

I have little doubt I have missed some important steps.

TIA
Phillip