What you thing about strange microsoft terminology? Such as "Documents and Settings"? IMHO this directory more logically to name "users" or "home".
Those seem even more absurd suggestions, for a Windows clone at least. Home might make the user get confused with their browser's home page or something.
Documents and Settings - now what do you think that contains? hmm? Documents and settings, perhaps? It's much better than C:\My Documents, at least.
I personally just use a separate partition labelled DATA.