In Vista (and in Windows 7), "Documents and Settings" is not a folder.
Vista/Win7 uses a different file structure than XP does/did. Those familiar
folder names you may be used to, like "My Documents", "Documents &
Settings", etc. are not folders in Vista/Win7. They are junction points,
and are used for legacy programs which were written to utilize the XP file
structure.
They will redirect the programs to use the equivalent Vista/Win7 folders.
If you keep the protected operating system files hidden, you won't see them.
In Vista/Win7......
Documents & Settings -> \Users
My Documents -> \Users\youraccount\Documents
My Music -> \Users\youraccount\Music
Application Data -> \Users\youraccount\AppData
etc.