This article comes from TechNet Forums post Keep Local Profile as Domain Profile when/after joining Windows 7 box to domain. It could be used to migrate one User Profile, either Local or Domain, to another (Local or Domain).
Before proceeding, there are needed these requirements:
(*) - It is safe to make a backup of User Profile before proceeding.
Carsten Siemens edited Revision 14. Comment: added tags: en_US, has TOC
ForensiT User Profile Wizard nice tool
Hi, proposed spanish version here: social.technet.microsoft.com/.../15721.como-migrar-un-perfil-de-windows-a-una-nueva-cuenta-es-es.aspx
Nice and powerful tool but unfortunately it's not free :(