User profiles are found in the %systemroot%\profiles directory, but if you copy this to some other location, the new user will not have permission to use the profile. The following procedure must be used.
Logon as an administrator
In the System Control Panel, click the User Profiles tab
From the list of all the profiles stored on the machine, select the one you want to copy
Click the "Copy to" button
In the "Copy profile to" enter the location where you want it copied. For roaming profiles, enter the netlogon location on your domain controller, usually %systemroot%\system32\Repl\Export\Scripts.
In the "Permitted to use" click Change. Select Everyone and click Add or just the user who will use it, then click OK.
Click OK to start the copy.
Check that the file ntuser.dat has been created where you selected.