Limited Users are not shown in Safe Mode if you use the Welcome Screen. You may be able to access them from the Classic Login box (Ctrl+Alt+Del), but you may have to type the Limited Username in there as only Administrator names may appear in any drop down logon list while in Safe Mode.
I haven't done this in Safe Mode for a while but if you have the Welcome Screen type of Login box, play around with Ctrl+Alt+Del and see if you can bring up the other type of Login, then try typing in a Limited User name and password.
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HOW TO: Delete a User Profile in Windows 2000
To delete a user profile.
You must be logged on as a computer administrator in order to complete this procedure.
Open System in Control Panel.
On the Advanced tab, under User Profiles, click Settings.
Under Profiles stored on this computer, click the user profile you want to delete, and then click Delete.
To open System, click Start, point to Settings, click Control Panel, and then double-click System.
When you choose to delete a user account in the User Accounts tool in Control Panel, you receive the following prompt:
Do you want to keep User's files?
Before you delete User's account, Windows can automatically save the contents of User's desktop and My Documents folder to a new folder called User on your desktop. However, Windows cannot save User's e-mail messages, Internet favorites, and other settings.
BEFORE YOU DELETE IT MAKE SURE YOU HAVE COPIED IT!