What you thing about strange microsoft terminology? Such as "Documents and Settings"?
The name and position of this directory is stored in the registry, so it's real name isn't important. You could like it or not, but I'm pretty sure that Microsoft selected it after its usability tests, so it should be the most understandable for the medium user.
IMHO this directory more logically to name "users" or "home".
Mmmh, why not "Users" or "Home" with the first letter uppercase?
IMHO, the best name should be "Profiles" or "User profiles", but it's only my opinion. "Home" it's too "unix" for me so I find it horrible (Unix = Evil). But for many users it would be the most logical. So why don't leave "Documents and Settings" as default and allowing the experienced user to change it in the setup?