Windows 7 Login Error : The User Profile Service service faild the logon. User profile cannot be loaded.

This issue may occur if the user profile was manually deleted by using the command prompt or by using Windows Explorer. A profile that is manually deleted does not remove the security identifier (SID) from the profile list in the registry.

If the SID is present, Windows will try to load the profile by using the ProfileImagePath that points to a nonexistent path. Therefore, the profile cannot be loaded.

To Solve the Issue,

1. Satrt you computer in Safemode 
2. Click Start 
3. Start Search (Windows Vista) or Search programs and files (Windows 7) area, type in regedit, and press Enter. 
4. If prompted by UAC, click Continue (Windows Vista) or Yes (Windows 7).
5. In Registry Editor, go to: HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows NT\CurrentVersion\ProfileList
6. In the left pane, look for the folder name starting with S-1-5 (SID key) followed by a long number. then click each folder and locate ProfileImagePath from the right pane, verify that this is the user account profile that has the error. 

If you have tow folders starting with S-1-5 followed by same long nubmers and one of them ended with .bak. Change the .bak folder to normal one. 

To do this, Right click the folder without .bak and choose Rename. Then add .ba at the end of the folder name. Right click the folder with .bak and choose Rename. Then remove .bak at the end of the folder name.

Choose the folder without .bak, in the right pane, double click RefCount and type 0 and then click OK.

Choose the folder without .bak, in the right pane, double click State and type 0 and then click OK.

Close Registry Editor.

Restart the computer.
Log on again with your account.