It is held in the registry in the
HKEY_USERS\{S-1-5-. . . . }\Software\Microsoft\Windows
CurrentVersion\Explorer\ShellFolders
for each user's S-1-5-1. .. . SID, as the value of Personal, and you
would have to change each of these. Making sure that the folders
pointed to exist, and are different for each user.
Similarly for the other values below that one, as needed - for things
like StartMenu, which really are best left as they don't occupy
significant space - and the other 'My. . .' ones
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