do I need to share every users home dir

I am moving 1000+ users from NetWare to W2K and I am currently desining
the logon scripts. My problem is that from W2K workstations I can map a
drive into the users home directory just fine if I have the USERS folder
shared. But, on W9X workstations I can’t seem to get the drive mappings
to work.

The folder structure is like this:
USERS\ASMITH
USERS\BJONES
USERS\CWILLIAM

I just want to have one share at USERS with everyone full control and
then I will set the appropriate NTFS permissions on each folder.

On w2k the following works as desired:

net use f: \\server\users\asmith

On w9x I can only map to an actual share point.

Any suggestions would be greatly appreciated.