If you are unsure what permissions should be assigned on roaming profiles shares they are listed below?

Microsoft recommends that the users roaming profile folders should be created automatically by the OS and not manually.

But both the ways are supported. There is a less likely chance that you will make a mistake if you let the OS create the folders; also if the OS fails to write in relevant configured area than you can troubleshoot it straight away rather than constantly logging on and logging off with test user accounts.

Some key things to keep in mind are:
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1. Allow permissions only to groups which require access.
2. Deny access where possible to secure the shares.
3. Create hidden shares to keep unwanted visitors away.

NTFS Permissions for Roaming Profile Parent Folder

User Account

Minimum Permissions Required

Creator Owner

Full Control, Subfolders and Files Only

Administrator

None

Security group of users needing to put data on share

List Folder/Read Data, Create Folders/Append Data - This Folder Only

Everyone

No permissions

Local System

Full Control, This Folder, Subfolders and Files

Share level (SMB) Permissions for Roaming Profile Share

User Account

Default Permissions

Minimum Permissions Required

Everyone

Read only

No permissions

Security group of users needing to put data on share

N/A

Full Control

NTFS Permissions for Each User’s Roaming Profile Folder

User Account

Default Permissions

Minimum Permissions Required

%Username%

Full Control, Owner of Folder

Full Control, Owner of Folder

Local System

Full Control

Full Control

Administrators

No Permissions*

No Permissions

Everyone

No Permissions

No Permissions

To read further in detail click on the URL below

Security Recommendations for Roaming User Profiles Shared Folders

http://technet.microsoft.com/en-us/library/cc757013(WS.10).aspx

If addtional access is required for management apply relevant GPO settings as well.

Roaming Profile Folders Do Not Allow Administrative Access
http://support.microsoft.com/kb/222043