The folders (and their files) from the user's profile are saved and copied to the new profile. They are copied in the listed order:
Any Citrix user profile or Microsoft roaming profile can be reset. After the user logs off and you select the reset command (either in Director or using the PowerShell SDK), Director first identifies the user profile in use and issues an appropriate reset command. Director receives the information through Profile management, including information about the profile size, type, and logon timings.
This diagram illustrates the process following the user log on.