Customizing Default User Profile in Windows 8
1. Log in as Administrator and customize everything how you want including the Metro tiles, Taskbar, Control panel, Folder Options, Internet Explorer, whatever
2. Create an additional account with Administrator privileges. Best to do this from Computer Management (Win+X)
3. Open Regedit and go to HKEYCUControl PanelDesktop and double the Wallpaper string value
4. Modify this key to: C:Users%username%AppDataRoamingMicrosoftWind owsThemesTranscodedWallpaper
5. Restart and then login as that newly created account
6. Go to C:Users and rename Default to DefaultBack (press Continue if prompted)
7. Right click and copy the Administrator account you customized then paste in the C:users folder
8. Rename the newly copied folder to Default
9. Right click Default and set it to Hidden and press OK
10. When prompted, say "This folder only"
11. Go to C:UsersDefaultAppDataLocalMicrosoftWindows
12. Permanently delete the file: UsrClass.dat (Hold Shift while pressing Delete or use the Delete drop down menu in Windows Explorer
13. All new users will have the customized profile now
It should be noted that this is the non-Microsoft customization method. Doing this is not supported by Microsoft and MS does have methods to accomplish this task using unattend files and the copyprofile feature. But the above is far easier in a home environment in my opinion.
Reference Link : http://www.techbuddiesonline.com/