Upgrade.txt gives procedure for upgrading your drupal installation, but its missing some essentials.
If you follow the instructions word for word on a site with contributed themes and/or modules it will certainly break.
excerpt from upgrade.txt "
6. Remove all old files and directories from the Drupal installation directory.
7. Unpack the new files and directories into the Drupal installation directory.
"
Step 12 (or step 8) should tell you to Copy your backed up contributed or custom "modules" directories to the Drupal installation directory.
Step 13 (or step 8) should tell you to Copy your backed up contributed or custom "themes" directories to the Drupal installation directory.
Comments
Comment #1
gábor hojtsyCurrent steps 6, 7 and 8 say this, so they already solve the issues you had problems with (by suggesting to copy the sites folder):