A directory on a machine running Microsoft Windows NT that is used to store desktop settings and Start menu shortcuts for applications in the Common Programs group. Shortcuts in this group are available to all users who log on locally to the machine. The All Users folder is located in the path %SystemRoot%\Profiles\All Users.
If you modify the settings in this folder, any new users who log on locally to the machine will inherit the new settings in their user profile. This can be a useful way to provide standard shortcuts to people who use a particular machine.