I think google will be your best friend here, it seems it is a pretty common problem so just do a search and try some of the remedies...

run services.msc and check to see if the service needs to be started or enabled. also try turning UAC off temporarily.

Delete the accounts, recreate them. Try that. Maybe something fluky went on during the creation

Known issue with Vista. Try this:

Reboot the computer into safemode with networking and login as an Administrator
Open registry editor
Navigate to the registry key HKEY_LOCAL_MACHINE\Software\Microsoft\Windows NT\CurrentUser\Profile List\
Please check for the folders that starts with S-1-..
Identify the your profile name by checking each of the S-1-.. and look on the right side under ProfileImagePath key to find the profile name.
The folder which contains your name under ProfileImagePath will have .bak in the end.
There will an identical folder with the same S-1-.. with the ProfileImagePath as temp
Rename the Identical folder
Remove the .bak on your folder name
Reboot the computer .