Click User Accounts - Copying Data To New Profile

I am trying to copy data from an "Old" to a "New" profile. I am following the standard Microsoft procedure which is described as follows: -

Stage 1
1. Log on as the Administrator or as a user with administrator credentials.
2. Click Start, and then click Control Panel.
3. Click User Accounts.
4. Under Pick a task, click Create a new account....

Stage 2

1. Log on as a user other than the user whose profile you are copying files to or from.
2. In Windows Explorer, click Tools, click Folder Options, click the View tab, click Show hidden files and folders, click to clear the Hide protected operating system files check box, and then click OK. ...
� Ntuser.dat
� Ntuser.dat.log
� Ntuser.ini ....