Step 1: Set the Folder options to view Hidden files.

Step 2: Copy the C:\User folder and paste it to the new target (E:\User)

Step 3: Open regedit (type regedit in the Win7 Search box) and navigate to

HKEY_LOCAL_MACHINE\SOFTWARE\MICROSOFT\WINDOWS NT\CurrentVersion\ProfileList

Step 4: Update the path for the Default, Public and Profile Directory keys for the ProfileList folder

Step 5: Look for the long registry folder under ProfileList "S-5-2-21-3323242424-234213432-23423424" (yours will be different)  and update the ProfileImagePath key.

Step 6: Restart your computer

Step 7: Delete the old C:\User folder