Whenever a user logs onto a Windows computer, a user profile folder is created for that user under C:\Documents and Settings. If you want to delete any of these user profiles, don’t simply delete the C:\Documents and Settings\user_name folder for that user as it leaves the registry settings for that profile intact and this can confuse the profile service and cause unpredictable results. The right way of deleting a user profile is to use the profile applet, which is accessible from the Advanced tab of the System applet in Control Panel.
Mitch Tulloch was the lead author for the Windows Vista Resource Kit from Microsoft Press, which is THE book for IT pros who want to deploy, maintain and support Windows Vista in mid- and large-sized network environments. For more about Mitch, visit his website www.mtit.com