There's no special needs for them, as their home folder is already on disk, just follow the standard method.
There are however two small details that might complicate things for those who use recipes without understanding them:
1-/home is a symlink to the folder you specify in the webUI when you first create an user (Setup->Users), thus '/home' points to '/mnt/<whatever>/Users'
2-A user folder name uses the full user name, not the user nick name, as is customary in linux. Thus, if you create a user with full name 'Joe Doe' and nick name 'jdoe', its home folder will be '/home/Joe Doe' and not '/home/jdoe' (really '/mnt/<whatever>/Users/Joe Doe')
The difference for the root user, is that the root home folder exists only in memory, and its contents disappears after a reboot or power-down.
Thus, for the root user you need to create a /Alt-F/root folder, which exists on disk, making the folder contents permanent.
As for the Users home folder, '/Alt-F' points to the disk folder you specify when you install Alt-F packages for the first time (Packages->Alt-F). It is *not* enough to just create an /Alt-F folder, '/Alt-F' must be a symlink to '/mnt/<whatever>/Alt-F'.
The 'root' user doesn't need to have a real on-disk home folder. You can create a normal user that you use to login to the system, then use 'su' to become root.
Just a detail regarding the root home folder: if it exists as /Alt-F/root, you probably *might* have problems when trying a new Firmware (using the 'TryIt' button in one of the System->Firmware webUI pages). This is because the new firmware to be tried will be stored in /root, and when /Alt-F/root exists it will be in disk, which might make impossible to unmount the filesystem as part of the TryIt/reboot process.
Not sure if this is a real problem, never tried it.