Import("userenv.dll" . public static extern bool GetUserProfileDirectory

if (-not ([System.Management.Automation.PSTypeName]'UserEnv').Type) {
    Add-Type -TypeDefinition @'
        using System;
        using System.Runtime.InteropServices;
        public static class UserEnv {
 
            [DllImport("userenv.dll", SetLastError = true, CharSet = CharSet.Auto)]
            public static extern int CreateProfile(
               [MarshalAs(UnmanagedType.LPWStr)] string pszUserSid,
               [MarshalAs(UnmanagedType.LPWStr)] string pszUserName,
               [Out][MarshalAs(UnmanagedType.LPWStr)] System.Text.StringBuilder pszProfilePath,
               uint cchProfilePath);
        }
'@
}

$principalName = New-Object System.Security.Principal.NTAccount("Administrator")
$principalSID = $principalName.Translate([System.Security.Principal.SecurityIdentifier])
 
$sb = New-Object System.Text.StringBuilder -ArgumentList 260
$resultRet = [UserEnv]::CreateProfile($($principalSID.Value), $($principalName.Value), $sb, $($sb.Capacity))
if($resultRet -eq 0) {
    Write-Host "The profile structure was created successfully." -ForegroundColor DarkCyan
}
elseif($resultRet -eq -2147024713) {
    Write-Host "Error creating profile structure. The profile structure already exists." -ForegroundColor DarkYellow
}
elseif($resultRet -eq -2147024809) {
    Write-Host "Error creating the profile structure. This user does not exist." -ForegroundColor DarkYellow
}
elseif($resultRet -eq -2147023559) {
    Write-Host "Error creating the profile structure. This SID does not exist." -ForegroundColor DarkYellow
}

public static extern bool GetUserProfileDirectory(IntPtr hToken, [Out][MarshalAs(UnmanagedType.LPWStr)] System.Text.StringBuilder pszProfilePath, ref int dwSize);

$home

.{
    $name     = "System"
    $account  = [System.Security.Principal.NTAccount]::new($name)
    $sid      = $account.Translate([System.Security.Principal.SecurityIdentifier])
    $path     = "HKLM:\SOFTWARE\Microsoft\Windows NT\CurrentVersion\ProfileList\$sid"
    $property = "ProfileImagePath"
 
    Get-ItemPropertyValue -LiteralPath $path -Name $property
}

[enum]::getnames([environment+specialfolder])|%{ 
    [pscustomobject]@{ 
        'Name' = $_ 
        'Path' = [environment]::getfolderpath($_) 
    } 
}