Home directory creation for local user accounts using powershell

through computer management when create user, home directory created same user in folder c:\users.i creating user through powershell in remote machine.i using following script create user 

$comp = [adsi]'winnt://localhost,computer';
$user = $comp.create('user', 'account7');
$user.setpassword('welcome1');
$user.setinfo();

the account getting created. no home directory created user. how create home directory user using powershell? user created through gui member of group 'users' default. how add user created 'users'  group.

 is there other way create homedirectory local user?

how using mkdir , icacls?

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Windows Server  >  Windows PowerShell