Basically put, the User Folder contains things for each user created in Control Panel, User Accounts. Sometimes the contents will be different from other Users. I'm the only User on my Win7 and it contains 55,777 files in 3,556 Folder for a size of 47.5GB. The more programs the User installs, documents, pictures, music, videos, etc., the User saves will increase the size. The Folder is the actual location of files showing in Libraries.