What is Documents and Settings
The above list is only an example of folders found under a user. Your system may not have all of them.
There is other folders as well. Some will not be seen unless you show hidden files and folders. By default some folders are hidden. To unhide folders and files click here.
Folders such as My music, My video, My pictures and so forth will be found under the My Documents folder
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The above is for Windows XP. In Windows Vista the folder is called Users instead of Documents and Settings
For more information on what are directories, trees, files and folders are click here
Above has the listing of the users that are set up for that computer. The users are as follows (the list of users will be different on each computer)
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All Users (This is created by default when windows is installed. This is a hidden folder)
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Default User (This is created by default when windows is installed. This is a hidden folder)
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Jesse
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LocalService (may or may not exist)
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NetworkService (may or may not exist)
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Support (user created)
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Teresa (user created)
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Upgradenrepair (user created)
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Visitor (user created)
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Guest (Created by default when Windows is created. However, it is turned off and therefore is not shown. You can turn it on if desired)
Users above that has (user created) indicates that the computer user created the account.
All User, Default User, LocalService, and NetworkService was users that windows created and you will not normally touch. The other users are users that the administrator of the computer created. Under a user you will see folders that are for that user. Each user will have various folders such as