When migrating to a new Server, there is always the hassle of migrating files / Share and all relating security.
One the op is to start using the Microsoft File Server Migration Toolkit
Downside is that this tool is not really flexible. For example migrating sub Shares on a lower level is not possible. At least I could not do it.
So a quick fix is that golden combination !
robocopy \\SourceServer\users$\%1 d:\Users\%1 /E /V /R:0 /W:0 /COPYALL /MIR /LOG:data_copy.log
net share %1$=D:\users\%1 /GRANT:%1,FULL
Save this as a .bat file and run it with the Login User Account.
Example : Migrate.bat MyUserAccount
And it will copy the MyUserAccount folder and all the security to the D:\Users\MyUserAccount drive on the new server.
And as well create a Share with the same MyUserAccount name and give this account Full access on that share.