User Profiles in Windows 2000/XP

Introduction

A User Profile is a collection of settings that are specific to each individual user's environment. Personal files such as My Documents and My Pictures may also be stored here. Local versus Roaming.
A new User Profile is created when....(explanation about profiles with the same same and examples)
User Profiles can be managed from the System Control Panel. (what things can I do with them)
An inaccessible User Profile cannot be logged into and cannot be copied or deleted from the User Profile tab. (how/when does this happen?)
Copying or deleting User Profiles should always be done when you are logged in using the Administrator account or as a user with equivalent rights.
It is impossible to copy or delete a User Profiles which is in use. In other words, if you are logged in as NEWUSER, you cannot make changes to NEWUSER's profile.

Log in as Administrator
Create a new user
Log in as new user to create local profile (Beware! Contents of this newly created profile will be deleted with the next steps.)
Log out and log back in as Administrator
From the command prompt, navigate to the inaccessible user profile folder (usually located in C:\Documents and Settings)
Type attrib -s -h ntuser.ini (this file should show up in the user folder if done correctly)
Type attrib -s -h ntuser.dat.log (this file should show up in the user folder if done correctly)
Repeat this command in the target user profile folder
Delete the entire contents of the TARGET folder
Copy the entire contents of the inaccessible folder to the target folder (make sure ntuser.ini is copied too!)
At the command in the target folder type attrib +s +h ntuser.ini and attrib +s +h ntuser.dat.log
Log out of administrator and log in as the new user (the inaccessible profile should appear!!)

Note: We have created a batch file that will accomplish the above tasks for you (link)

When an identically named domain is recreated (NT4 or 2000), any workstations not removed prior to recreation will become orphaned.
Essentially, an orphaned workstation loses access to its domain user profiles; they become inaccessible even with identically named domain user accounts.
To get around this, first disjoin the workstation from the domain via the system control panel.
Create new users in the new domain for each orphaned domain account
Rejoin the workstation to the domain via the system control panel.
Follow the steps for Copying Inaccessible User Profiles for each domain user account, excluding the step for user creation.