WinXP

C:\  (root directory, aka root folder)
  |
  +- C:\Documents and Settings\
     |
     +- C:\Documents and Settings\[username]\
        |
        +- Application Data (h)
        +- Contacts
        +- Desktop
        +- Downloads
        +- Favorites
        +- Local Settings (h)
        +- My Documents
        +- Recent (h)
        +- SendTo (h)
        +- Start Menu
        +- Templates (h)
Win7

C:\  (root directory, aka root folder)
  |
  +- C:\Users\
     |
     +- C:\Users\[username]
        |
        +- Application Data (h)
        +- Contacts
        +- Desktop
        +- Documents
        +- Downloads
        +- Favorites
        +- Links
        +- Local Settings
        +- Music
        +- Pictures
        +- Recent
        +- SendTo
        +- Start Menu
        +- Templates

(XPandWin7UserFldrs.htm)