Yes, both the Remote Desktop users will have different desktop screens.
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.
In addition, you can specify allowed groups for each user. For example, if you want to create a user with administrative access, you can add an administrator group for a specific user.
You can manage users from Start → Administrative Tools → Computer Management → Local users and groups → Users.
How Do I Create RDP users?