User Profile

Create your first user. Log on to the machine as the user which will create the profile for that user. Log off. Logon again as the administrator. create a new folder called something like profile that you can easily remember. Open the properties foryour user in local users and groups. Point the profile path to your new profile folder.
Next right click on my computer, select the user profiles tab and select the profile for your first user. Select copy to and copy the profile to the profile folder you created before.
Create your second user. Select the second user properties and point their profile to the profile folder. When this user logs on they will have the same profile as the first user. If you don't want either user to make changesto the profile, use windows explore to find the profile folder and rename NTUSER.DAT to NTUSER.MAN.
I have assumed you want all this to happen locally on one PC, but a few changes will allow you to do the same in a domain, just remember that you need to share the profil directory and UNC paths for the profile path. Hope this is of use!