w7 file access difficulties

Please help. I am using w7 Ultimate, trying to learn its' ins and outs and have run into a major stumbling block for me...



Even as Administrator, attempts to open the files C:\Users\[usernsme]\Cookies, ~\Local Settings, and ~\Start Menu displays the message: "...is not accessible. Access is denied."



I have tried researching this 'feature'using books, w7inside-out and others, the internet, etc. I cannot understand how to manipulate the DACL permissions. I am not allowed to reset control access on the above folders. What gives? What am I not understanding?



As a person who has used XP and is used to manipulating the 'Local Settings' files, checking the actual 'Cookies' folders, and 'Start Menu' files, I find this lack of transparency annoying.



Thanks.