JSI Tip 5372. How do I create a roaming profile in Windows using the 'Copy To' command?

Microsoft Knowledge Base Article 243420 contains the following summary:

Roaming profiles contain user work environments, which include the desktop items and settings. Some examples of these environments are screen colors, mouse settings, window size and position, and network and printer connections. Roaming profiles are available wherever the user logs on, provided the server is available. This article describes how to create a roaming profile.