The Documents and Settings folder has been replaced by the Users folder.
Many folders have been renamed/moved in Windows Vista.
What you see with the ghosted icon and shortcut symbol is not a folder, but
a mechanism that exists to allow certain types of programs to continue to
work with the new file structure. They are not accessible.
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- JB
Microsoft MVP - Windows Shell/User
Windows Vista Support Faq
http://www.jimmah.com/vista/