Usually, under Windows Server 2008 R2, there is a folder c:\users\default. This folder is a template for new users logging on at the machine. So, if you create the folder c:\users\default\Desktop\Test every new user will have a copy of the folder "Test" on his desktop.
In my environment we are using folder redirection and roaming profiles. Where can I find the default folder now? The c:\users\default folders on the single machines are not used.