Hi Old_JC
Thank you for Posting on Microsoft Answers
These folders (C:\Documents and Settings) are what is known as a junction. Junctions work like shortcuts, but in Vista's case look like regular folders with an arrow. The purpose of a junction is to redirect programs that access them to their Windows Vista equivalent. Since junctions aren't really folders, it is not possible to access them, and any attempt to do so will give you an "Access Denied" error.
Here is a comprehensive list of all the junction folders that have been moved in Windows Vista, along with their new location:
XP: Documents and Settings
Vista: Users
XP: Documents and Settings$USER$\My Documents
Vista: Users$USER$\Documents
XP: Documents and Settings$USER$\My Documents\My Music
Vista: Users$USER$\Music
XP: Documents and Settings$USER$\My Documents\My Pictures
Vista: Users$USER$\Pictures
XP: Documents and Settings$USER$\My Documents\My Videos
Vista: \Users$USER$\Videos
XP: Documents and Settings$USER$\Application Data
Vista: Users$USER$\AppData\Roaming
XP: Documents and Settings$USER$\Cookies
Vista: Users$USER$\AppData\Roaming\Microsoft\Windows\Cookies
XP: Documents and Settings$USER$\Local Settings
Vista: Users$USER$\AppData\Local
XP: Documents and Settings$USER$\NetHood
Vista: Users$USER$\AppData\Roaming\Microsoft\Windows\Network Shortcuts
XP: Documents and Settings$USER$\PrintHood
Vista: Users$USER$\AppData\Roaming\Microsoft\Windows\Printer Shortcuts
XP: Documents and Settings$USER$\Recent
Vista: Users$USER$\AppData\Roaming\Microsoft\Windows\Recent
XP: Documents and Settings$USER$\SendTo
Vista: Users$USER$\AppData\Roaming\Microsoft\Windows\SendTo
XP: Documents and Settings$USER$\Start Menu
Vista: Users$USER$\AppData\Roaming\Microsoft\Windows\Start Menu
XP: Documents and Settings$USER$\Templates
Vista: Users$USER$\AppData\Roaming\Microsoft\Windows\Templates
XP: Documents and Settings$USER$\Local Settings\Application Data
Vista: Users$USER$\AppData\Local
XP: Documents and Settings$USER$\Local Settings\History
Vista: Users$USER$\AppData\Local\Microsoft\Windows\History
XP: Documents and Settings$USER$\Local Settings\Temporary Internet Files
Vista: Users$USER$\AppData\Local\Microsoft\Windows\Temporary Internet Files
I hope this helps answer your question - thank you
Ken
Microsoft Answers Support Engineer
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