Hope I understand your question correctly; sorry if erred. Up to now, we could look at users & groups by opening COM app to System Tools, scrolling down to Local Users etc. If you are running Win 11 HOME this folder is now absent.
The easiest work around is to use the third party snap in available free thru Gitmo lusrmgr GitHub page at: https://github.com/proviq/AccountManagement
Once downloaded, click to run. It will look very familiar. Won't give further details in case I misunderstood your query
If you are uncertain if you are running 11 HOME A) go to CMD prompt B) type in lusrmgr.msc If native snap in fails, you have a Home Version.
Last, even if missing the folder, you can still go in 1) Control Panel, 2)Open User Accounts & 3) Delete accounts or change credentials.
Best, An Old Lady
C:\Users\kkgow\AppData\Roaming