It's not a real folder; it's virtual. Information from MVP Keith Miller:
"With Vista, you have a UserName folder as you did on XP. It is now found
under 'C:\Users' rather than 'C:\Documents and Settings' (quite an
improvement, I think). It has subfolders named AppData (normally hidden),
Contacts, Documents, Downloads, Favorites, Links, Music, Pictures, Saved
Games, Searches and Videos.
"Open a command prompt & issue a plain 'dir' command. You will see the
folders I just mentioned. Now use the command 'dir /al'.
"You will see a listing of a file-system level shortcuts known as a
Junction. These are the icons with shortcut arrows that you are seeing.
Their names corespond to the the old XP user folder structure. They
"point' to the coresponding new user folder in Vista. They are created so
that software that was coded with the XP folder structure in mind would be
less likely to 'break'."
Malke
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Elephant Boy Computers
www.elephantboycomputers.com
"Don't Panic!"
MS-MVP Windows - Shell/User