XP Pro 64 directories that I delete in administrator come ..

I installed XP Pro 64 on a new machine. During the install process I set up
a user1 and a user2 account. AFter the install i used the user manager in
control panel to create a user account since the user1 and user2 accounts did
not show up. I also set up an owner account that has admin privilages since
it would not let me set up just 2 accounts: Administrator and user. I am
trying to delete/change the directories under Documents and Settings so they
match the admistrator and user accounts I want. I have been in the
administrator account and deleted user2 and renamed the user1 directory to
user but the user1 and user2 directories keep coming back. Is it possible to
set up just two accounts: 1 administrator with all the rights and privilages
and 2 user with the restricted access of just running programs and saving to
local owned directories?

thanks,
charles....