When a user logs on to your local computer, a profile is created at %SystemDrive%\Documents and Settings\<UserName>. This profile contains the users registry, My Documents, desktop and Start menu shortcuts, favorites, cookies, etc..
NOTE: If you delete the profile, all the above data is lost, but the user can still logon and create a new profile.
To delete a user profile from the local computer:
1. Logon with administrative privileges.
2. Right-click My Computer and press Properties.
3. Select the User Profiles tab.
4. Highlight the user profile that you wish to delete and press the Delete button.