What’s the best way to move c:\users to d:\users under vista/Window 7

The easiest and recommended way is to move the individual special folders inside a user directory, such as Documents, Music, Video’s, etc. You can do this with the following steps:

Right click –> properties

Location tab Fill in the desired location and

click ‘move’

Downside to this is that this still leaves the main ‘Users’ folder inplace.