User files in XP

John,
First off you will want to install any of the software that was on the machine. Create the user accounts as they were. Once that is done, have each user login once, or login for them. Then using an admin account open up that users folder in "c:\Documents and Settings". Once in that users directory, open up another explorer window and brose to the backup or copy of the folder. Open up the backup folder, then copy all of the contents from that folder over to the new folder that was created at logon. Repete for every user. Then login to make sure the settings took place and everything should be good.