Windows per-user special folder creation

I needed to learn how the "special" folders are created for a user account, usually under C:\Documents and Settings\<username>.  How does a new user have the right to create files under "Documents and Settings" anyways?  Does he need to be an admin on the box?  To answer these questions, I fired up FileMon and invoked the "runas" command to effectively log in as a new user.  Then the answer was clear.  The "winlogon.exe" program, running under the System account, creates the folders.  The System account has full rights to the system, enabling the creation of the new folders. Then rights are granted to the user.  Naturally, the user doesn't need to be an admin.  FileMon is mighty handy.