The default save path for the game is:
c:\Users\USERNAME\AppData\LocalLow\Kiloo Games\Subway Surf\. You need to replace USERNAME with the current username logged on computer. There should be 2 files in the folder: playerdata and socialdata. If the files are not there, install Recuva and point the wizard to that folder marking ALL as file filter. After the files have been found, restore them to another location then copy to the save folder. Restart the game and the progress will also be restored.