We’re a mapped drive world so one change when we started introducing Vista and Windows 7 was to build in the favorites section the mapped drive letters, otherwise file open is a bit awkward. Go into Users, username, then favorites and build your shortcuts there.
Application Compatibility: Junction Points and Backup Applications:
http://msdn.microsoft.com/en-us/library/bb756982.aspx
One of the biggie changes is the “my documents” versus user.
Security: New ACLs Improve Security in Windows Vista:
http://technet.microsoft.com/en-us/magazine/2007.06.acl.aspx
Read that and it helps to understand the why of the move.
Junction Points and Access Denied – THE OFFICIAL BLOG OF THE SBS “DIVA”:
http://msmvps.com/blogs/bradley/archive/2008/06/29/junction-points-and-access-denied.aspx