Adding and Deleting a User Account

Made the mistake of creating a User Account, "the Smiths," and then later changing User Name to "Ed" with password on older computer running XP. Would now like that account to be "Ed" to be consistent with another computer running Vista on my LAN. Is the correct way to make this change (1) change the User Name of "the Smiths" from "Ed" to say "Smith" as a temporary expedient, (2) create a new User Account name "Ed," which will generate the necessary file structure under Documents and Settings along with its User Name of "Ed", (3) copy files from Documents and Setting\the Smiths to Documents and Setting\Ed and (4) delete the User Account "the Smiths"? My biggest concern is the copying of files - most of which I do not understand their value/purpose?

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