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Microsoft Windows XP provided inbuilt security protection for every user account’s folders by restricting the access of other users in same computer.Anyone can gain this protection by simply login using their own account and setting up a password for the account, right after creating a password it'll ask you for make private the documents.
By the way I found a way for accessing to others restricted files and folders if you have a account that has admin rights. Otherwise this will not work.
Log in to the computer using any account that has admin rights.
Open any folder, go to tool option there. (In upper area of every folder has menu, File Edit View Favorites Tools Help)
Simple select "Tools" then "view" in Folder Option window (Next to General tab)
In "Advanced settings" scroll down and at the bottom there is a option "Use simple file sharing (Recommended)" uncheck this and click "ok" for exit.
Next right click on the restricted folder select "Properties" and in Properties window click on tab "Security" (This tab is only visible after you uncheck the option Use simple file sharing. Otherwise this option not available in properties window)
Click "ADD" and it will open "Select Users or Groups" window click "Advanced" button in next window click "Find Now" this will show you the all accounts those are currently created.
Select your account name and click "ok" and again click "ok"
Now your account should be available in folder properties window, select your account name and click "Advanced" button in right bottom area.
This should open "Advanced Security Setting window" Select your account name (currently logged in) and tick the "place owner on sub containers and objects" and click "ok" and make sure in folder properties window under your account "Permissions for Administrator" all boxes are checked in "Allow" Click Apply and ok for exit folder properties window and you're done.
Now You have given full permission for accessing to the folder(any folder) via our account.