$Path = "D:\powershell test\1"
$users = "test1","test2"

if ( -not ($Path.EndsWith("\"))){$Path = $Path+"\"}

foreach ($user in $users) {

$userpath = $Path+$user
New-Item –Type Directory -Force -Path $userpath

$acl = Get-Acl -Path $userpath
$acl.SetAccessRuleProtection($True, $False)
$rule = New-Object System.Security.AccessControl.FileSystemAccessRule("Administrators","FullControl", "ContainerInherit, ObjectInherit", "None", "Allow")
$acl.AddAccessRule($rule)
$rule = New-Object System.Security.AccessControl.FileSystemAccessRule("Users","Read", "ContainerInherit, ObjectInherit", "None", "Allow")
$acl.AddAccessRule($rule)
Set-Acl $userpath $acl
$folder = New-Item -ItemType directory -Force -Path ($userpath+"\"+"1")
$folder = New-Item -ItemType directory -Force -Path ($userpath+"\"+"2")

}