Example:

Go to Administrative Tools/Computer Management/Expand the Local User and Groups folder. Expand the Users folder. Right click on the Users folder and select New User. create a user named Defuser. Logout of the Administrator account and login to the new defuser account. Immediately logout of the defuser account and log back in to the Administrator account. Go back to Administrative Tools/Computer Management/Expand the Local User and Groups folder. Expand the Users folder. Double click on the new user Defuser. Go to the profiles tab. In the Profile Path section type in X:\WINDOWS\All Users\Defuser (where X is the system drive letter. Usually C:\). Click OK and then close Computer Management.

Right click My Computer and select Properties from the menu then the advanced Tab/user profiles settings button. Scroll down the list and locate the user Defuser. Click on it (to highlight it) and select the Copy To button. In the Copy Profile To section, type in X:\WINDOWS\All Users\Defuser (where X is the system drive letter. Usually C:\). In the Permitted To Use section, click the Change button and type in the words Authenticated Users. Click the Checknames button then click Ok. Click Ok again.
Navigate to the X:\WINDOWS\All Users\Defuser folder. Right click on the ntuser.dat file and select rename from the menu. Rename the file to ntuser.man

Re-Cap

The steps above just created a mandatory user profile named DefUser. Any new or existing user that is assigned to Defuser profile cannot save any changes to the desktop or user environment. Each time the user logs off the changes are discarded. This implementation allows for a uniform desktop among designated users but not necessarily all users of the machine.

Assigning the Defuser User Profile to any new user

Example:

Go to Administrative Tools/Computer Management/Expand the Local User and Groups folder. Expand the Users folder. Right click on the Users folder and select New User. create a user named User1. Double click (in the right hand pane) on the new user User1. Go to the profiles tab. In the Profile Path section type in X:\WINDOWS\All Users\Defuser (where X is the system drive letter. Usually C:\).

When User1 logs in he/she will inherit the ntuser.man file in the X:\WINDOWS\All Users\Defuser folder.

Assigning the Defuser User Profile to any existing user

Example: Existing user is User2

Go to Administrative Tools/Computer Management/Expand the Local User and Groups folder.

In the right hand pane, double click on User2. Go to the profiles tab. In the Profile Path section type in X:\WINDOWS\All Users\Defuser (where X is the system drive letter. Usually C:\).

When User2 logs in he/she will inherit the ntuser.man file in the X:\WINDOWS\All Users\Defuser folder.