Tested on Windows 2008 R2
Create a GPO – “Add the Administrator security group to roaming users profiles”
Computer Configuration > Policies > Administrative Templates > System > User Profiles” and applied to Windows XP / 2003 or later.
This setting adds the administrator ACL to the users roaming profile path on the server when it is first created.
Administrator are able to view users profiles without the need to take ownership
Enable this option as soon as possible as this setting does NOT apply retrospectively to existing users profiles as it only applied the administrators group to the profile when the roaming profile when it is created on the server for the first time.
Original detail posted by Alan Burchill