You know, this is all the info I've been hearing too. But I stumbled on my own fix. You don't even have to reboot or boot off a fancy rescue CD. No harm in you trying this, right?
I'll bet you already tried right-clicking and tampering with Security settings, and you still failed, right? I had given up for months. Then I tried something new...
From Properties, Security (tab), make sure the local "SYSTEM" account is added and local administrators (plural, not the local administrator). Make sure both are given "Full Control". Having yourself in this list isn't enough. The trick is to do the following additional steps...
Then click on the Advanced button, then Owner (tab). You should see the logged-on user in the list. Click on the logged-on user's name, check the "Replace owner on the subcontainers and objects" box, then "Apply" (button). This adds or replaces whatever was there before.
It should be done. Close all the windows and try deleting.
Hope this helps lots of people. i've hated those pesky folders for years, and it used to be easier to delete them with the first step above.