User Settings - Possible Trojan Or Virus?

I've seen a bunch of threads where people say they login to the computer and it won't let them open their user settings, or it does but their desktop items are gone. Long story short, everyone was told to create a new User and copy the setting over from the c:documents and settings. What happens if the files aren't there? I have rolled my mouse over the c: drive and it shows that my file size is still the same and that my files should be there. But when I do a search for them or try and find the files, they aren't there?

All of the items from my desktop, start menu (including system restore) are gone. If I search for system restore in the help settings I can run it.. But running it back further than I was having the issue still doesn't fix it?