Yes, both the Remote Desktop users will have different desktop screen. Windows creates a user profile for each user. A user profile describes the configuration for a specific user, including the user’s environment and preference settings. You can specify allowed groups for each user. For example, if you want to create an user with administrative access, you can add administrators group for specific user.

You can manage users from Start → Administrative Tools → Computer Management → Local users and groups → Users.

How do I create RDP users

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