Hello Dave,

Documents and Settings is not a folder used by Vista.  It is what is called
a junction point.  If you note, the folder itself is shaded out with a
shortcut overlay.  If you have "Hide protected operating system files"
unchecked, then you will see these junction points.

In Vista, Documents and Settings has been replace by "Users".  Each user
account will then have Documents, Pictures, Videos etc.  Note the "My"
designation is no longer used.

These junction points exist to provide backwards compatibility for older
programs that are unaware of the new folder structure in Vista.  A program
that is hardcoded to install files in the old Documents and Settings will be
silently redirected to the new location.

MVP Jimmy Brush has some useful information on his site here:
http://www.jimmah.com/vista/vistanew.aspx