Windows XP: Diefference between user acount and user profile?

What’s the difference between a user account and a user profile in Windows XP?

In XP, Accounts have Profiles if it is enabled. Profile allows each user to customise their Accounts desktop content, visual appearance, style, start menu, wallpaper, etc.

Start button → Settings → Control Panel → Passwords icon → Passwords Properties → User Profiles tab. There are 2 options; All Accounts use the same Profile & each Account has a separate Profile.