Hello Caremanager and welcome to Vista Forums.
folders are used to share files since anything in these folders will be included in all user accounts on the computer. It cannot be removed, but you can hide
folder if you like.
Vista uses symbolic links
with the User folders. The user folders from the Start Menu, or under Desktop in Windows Explorer, are linked with the C:\Users\(user-name)
folders. Placing anything in one of these folders, places it in all locations like a shortcut.
Hope this helps,