Can't Create New Account / User Profile Cannot Be Loaded

I can't great new accounts or activate the guest account, but was able before. When I create a new account, Windows creates the new user login icon. When I try to login to that account I get this error: "The user profile service failed the logon. User profile cannot be loaded." then the account is logged out. The new directory is created under C:Users but there is on padlock on that subdirectory icon. The new user SID is not created in the registry Profile List, there is noting about the new account. The only change I can think of that could have messed things up is: I was logged into the administrator account, preparing to make a back up and manually deleted some files from my own unprivileged account. I think thay may have been some kind of system index files for photoshop, which I had uninstalled. I am trying to learn the differences between Windows 7 and Windows XP, I now see that deleting user (possible user-system) files is not a good thing at all. I cringe at the thought of changing something in the registry without really knowing what I am doing and I don't want to go back to the full backup I did when I first got the computer. If there is no direct answer then perhaps someone can point me in the right direction as to how creating a new user works.