Thanks for your response!
Yes; there are many folders under "Documents and Settings".
ONE of those folders is "Local Settings".
That "Local Settings" folder has 27 GIGS.
BUT there are ONLY two small folders in the Local Settings folder:
1) Application Data folder = 37 Megs
2) And the Temp folder = 80 KB (after emptying).
There must be something else hidden in there. (Maybe?)
And YES I've checked "Show hidden files & Folders".