Want to customize the desktop experience for any user who logs onto a computer? Customize the Default User user profile on the machine, which is found in C:\Documents and Settings\Default User.
When a user logs onto a Windows computer for the first time, the machine first checks the NETLOGON share on the domain controller to see if there is a Default Users folder present there. If it finds one, it uses this profile as a template for creating a user profile for the user. If Windows can”t find a Default Users folder in NETLOGON, it uses the local Default Users profile to generate a profile for the user.