Final answer:
The default directory for User Profiles in Windows 7 is C:\Users\. This directory stores personal documents, settings, and other user-specific data when a new account is created.
Step-by-step explanation:
The default directory for User Profiles in Windows 7 is C:\Users\. When a new user account is created on a Windows 7 system, a user profile associated with that account is automatically created in this directory. This profile folder contains personal documents, application settings, and other user-specific data.