When you log on to a Windows 7-based or a Windows Vista-based computer by using a temporary profile, you may get the following error message: “The User Profile Service failed the logon. User profile cannot be loaded.”
In some instances, Windows 7 profiles, including the Default profile folder, may become corrupt due to antivirus software, hard drive issues, or virus infections. Microsoft provides a good article (KB947215) that describes three different methods to attempt to correct the problem. However, no solution is provided for when the issue occurs if attempting to create a new account.
In the event you encounter this issue, the best way to solve the problem is to reboot the computer in Safe Mode with network support, then, login using the new account so that Windows creates its profile folder. When done, reboot the PC in normal mode, and the account should work normally. If the account in question was preexisting, then the files can be manually transferred to the newly created profile folder.