Windows error message: "We can't sign in to your account"

One computer, Windows 10, restored from a Backup Image.
 
Then, got:
The User Profile Service service failed the sign-in.

User profile cannot be loaded.


Went to Safe Mode, got another:
We can't sign into your account

This problem can often be fixed by signing out of your account and then signing back in.
If you don't sign out now, any files you create or changes you make will be lost.

 

Identified that was because of the User Profile.

Solved it by:
  1. created a new local administrator account
  2. reset  HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows NT\CurrentVersion\ProfileList\ProfileDirectory  to
    • %SystemDrive%\Users


References
Windows error message: "We can't sign in to your account"


Update