Microsoft changed the folder structure of the Windows Vista. The C:\Documents and Settings folder has been replaced in the Windows Vista. It was replaced by the C:\Users and C:\ProgramData.
In order to keep backward compatibility (for legacy applications), Vista has a directory entry for “C:\Documents and Settings”, but it is not actually a folder. It is a just a link pointing to the new locations.
All user’s profiles are located under C:\users. Here you can find your Desktop, Documents, etc.
If you need to see the C:\Documents and Settings link, first you have to enable “Show hidden files and folders” from the Folder Options in Windows Explorer.
This applies to Windows Vista, Windows 7, Windows Server 2008, SBS2008
by George Lopez-Henriquez /