The User Profile Service service failed the logon. User Profile cannot be loaded.

I got this problem when I try to login with a new user account on Windows 7 PC which is added to the domain.

I think the problem caused by some secuirty permission changes to the default user account in the path C:\Users.

The solution, unhide Default user by doing (Computer -> Tools -> Folder options -> ) ,

The right click over the Default user -> Properties -> Security  then change the permission as bellow so it fixes the issue. Basically you are replacing all child object permissions for Default user.

Now you should be able to login.