Help Make a Training List for Beginners

What would you consider the 'essential' list of things each new computer user should know how to do in order to gain a fuller understanding of how it works?

During my training sessions I've noticed the glazed over look on their face, and the attitude that I just know what to drag and drop and click, and they feel they can't possibly know what every little icon is for and what it does.

What I need is a list of essential things that I should teach folks to get them to UNDERSTAND their computer, rather than just memorize what I'm doing.

Suggestions welcome.