// windows 7 start with default desk top
1- Logon with local admin profile. (or other account different that you want to use, but with admin privileges).
2- Open regedit and go to HKLM\SOFTWARE\Microsoft\Windows NT\CurrentVersion\ProfileList. Here you can see all SIDs of loaded profiles and probably you'll have some of them repeated but with .bak extensions.
3- So if you want to recover your profile, desktop icons, ect... you only have to delete the profile with no .bak extension and rename the other, deleting only the .bak extension of it:
Ex: In Regedit (HKLM\SOFTWARE\Microsoft\Windows NT\CurrentVersion\ProfileList) I have:
SID-1292428093-343818398-2115-158554 (1º Delete this Key)
SID-1292428093-343818398-2115-158554.bak (2º Rename This Key to SID-1292428093-343818398-2115-158554).
4- Restart your computer or Logoff and Logon with the profile that you want to restore and that's all, your profile will be restored Perfectly.