“Managing user data is a critical part of the business environment. Today, customers use a combination of desktop, laptops, and terminal services, challenging administrators to make user data available in a consistent way. Windows Vista™ provides the answer to challenges using roaming profiles and Folder Redirection to give users a consistent view as they roam. This guide covers using these new features to introduce Windows Vista in a Windows XP environment.”

With a useful table displaying the name of the folders in Windows Vista and Windows XP. Additionally, the table shows the Windows XP folder locations.

It’s here : http://technet2.microsoft.com/WindowsVista/en/library/fb3681b2-da39-4944-93ad-dd3b6e8ca4dc1033.mspx?mfr=true