How to create a user and a lot of her files with Puppet?

So if everything is in a single location you can use the recurse option for file

file { "/path/to/files/":
    ensure  => directory,
    recurse => true,
    owner   => "user",
    group   => "group",
    mode    => "700",
    source  => "puppet:///modules/moduleName/path/in/files/",
  }

Then just have all your files in like

modules/ModuleName/path/in/files/

Puppet will put all the files in that module path into /path/to/files on the system owned by that user/group.