You can re-create the user account but this new account will have a different SID and therefore will get a different profile.
Now, if you're lucky, you didn't delete the profile. That means it should be in the Documents and Settings folder. There's a couple of ways to go about pointing the new account at the old profile. Here's the one I usually do:
1. Log on as the user. This creates a new profile by the same name as the old profile but with an extension to make it unique. Make a note of the profile folder name then delete it. What you accomplished by doing this is to create a profile pointer in the Registry. Look in the Registry at HKLM | Software | Microsoft | Windows NT | CurrentVersion | ProfileList.
2. Now log on as administrator (or an account with admin rights.) .
3. Right-click My Computer and open the Properties window.
4. Select the User Profiles tab.
5. Highlight the original profile and click Copy To.
6. Enter a path to Documents and Settings and give the profile a name that matches the new profile name with its extension.
7. In the Permitted to Use field, click Change and give the new user account permission to use the profile. This sets certain key permissions in the NTUSER.DAT file and in the profile.
8. Now log on as the user. You should get the original profile.
This was first published in May 2001