<header>Home directory base</header>
This is the top-level directory where home directories will be created.  If your Virtualmin installation shares a server with many other services or standard system users, it may be useful to use something other than /home.  The default is gathered from the Users and Groups Webmin module, which defaults to /home.  The Users and Groups module allows for complex extensions to this convention, such as "/home/v/virtualmin", which can make directories easier to navigate if you have many domains on a single server.  The Users and Groups module documentation in either of the Webmin books covers this feature in more detail.
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