Note that you can NOT simply copy the folder content into the new directories; the user's registry has permissions configured as well, and these permissions will have to be replaced for the new user to be able to use the old user's registry. This is obviously not done during a simple file copy.
You can try the User State Migration Tool, and/or moveuser.exe from the W2k3 Resource Kit Tools (
http://www.microsoft.com/downloads/details.aspx?FamilyID=9D467A69-57FF-4AE7-96EE-B18C4790CFFD&displaylang=en).
User State Migration Tool 3.0
http://technet.microsoft.com/en-us/library/cc722032.aspxWindows User State Migration Tool (USMT) Version 3.0.1
http://www.microsoft.com/downloads/details.aspx?familyid=799AB28C-691B-4B36-B7AD-6C604BE4C595&displaylang=en