I have another post on this issue also. But here goes.
Documents and settings is a system folder. It is known, as it was in Vista, as a junction folder. It, together with several other XP style , and inaccessible, folders, is there only for backward compatibilty only. To gain access is a recipe for chaos. You will find, at best, that you start getting duplicates of files, and even folders, all over your OS.
If you accepted the defaults in the Tools -Folder options - views of Windows explorer, you should not even be able to see it, which was as intended.