wwpp,
First, it would be helpful to give us your real name as I am assuming that wwpp is not.

It would also be helpful for you to understand how different user accounts work. Look at it this way.
You have a computer such as XP Pro. You have user 1 and you have everything set up on that computer. User 1 can use AC, Word, Adobe, Excel, Windows Media Player whatever. All of these programs are by default installed to the Program Files likely on the C: drive. These programs are in ONE place and are all accessed by user 1.
When you make another user in User Accounts, you aren't changing anything on the computer. All you are doing is making another profile. Everyone's profile contains all of their settings (wall paper, icons, etc.). As soon as you log into your account, your account looks for your profile and then sets you up with that profile. You are now ready to use the computer and use AC or Word or whatever. When you log out and another user logs in, it loads their profile and now the wall paper shows their cute little dog and their grandchildren, etc. Their icons are different, all of their favorites on Internet Explorer are different. But you are NOT splitting the computer/server into different servers.
If you open My Computer and then browse to:
C:\Documents and Settings you will see all of the user profiles including, hopefully, the default administrator profile.
To further understand how it works, go to the same folder:
C:\Documents and Settings but then open a profile such as
C:\Documents and Settings\user2 and you will see the following:
Application Data
User2's Documents
Desktop
Favorites
Local Setting
Start Menu
There are more that you can't see unless you have your folder settings set to a certain setting. In fact, you won't see Application Data unless they are set that way.
That is a separate tutorial.