User accounts are never created before Windows is installed, in the case of offline images.
This is because many system details, including every Local User's SID (Security Identifier) is randomly generated on every install. If you installed the same image twice or more, every time the same User gets a different assigned SID.
Because of this feature, there's no point in creating an \Users\MyUserName folder since the security permissions won't match.
The normal ways of handling user customization:
1. Apply changes to \Users\Default or the Public folders. Changes are shared by all new user accounts.
2. Apply registry or script file changes in Post-Setup (User), so changes are made to the Primary user (you), on first desktop logon.
If you need to add a desktop link that might be used once, copy it to the Public folder.