Local and global temporary tables in SQL Server

I find this explanation quite clear (it's pure copy from Technet):

There are two types of temporary tables: local and global. Local temporary tables are visible only to their creators during the same connection to an instance of SQL Server as when the tables were first created or referenced. Local temporary tables are deleted after the user disconnects from the instance of SQL Server. Global temporary tables are visible to any user and any connection after they are created, and are deleted when all users that are referencing the table disconnect from the instance of SQL Server.

1.) A local temporary table exists only for the duration of a connection or, if defined inside a compound statement, for the duration of the compound statement.

Local temp tables are only available to the SQL Server session or connection (means single user) that created the tables. These are automatically deleted when the session that created the tables has been closed. Local temporary table name is stared with single hash ("#") sign.

CREATE TABLE #LocalTemp
(
 UserID int,
 Name varchar(50), 
 Address varchar(150)
)
GO
insert into #LocalTemp values ( 1, 'Name','Address');
GO
Select * from #LocalTemp

The scope of Local temp table exist to the current session of current user means to the current query window. If you will close the current query window or open a new query window and will try to find above created temp table, it will give you the error.

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2.) A global temporary table remains in the database permanently, but the rows exist only within a given connection. When connection is closed, the data in the global temporary table disappears. However, the table definition remains with the database for access when database is opened next time.

Global temp tables are available to all SQL Server sessions or connections (means all the user). These can be created by any SQL Server connection user and these are automatically deleted when all the SQL Server connections have been closed. Global temporary table name is stared with double hash ("##") sign.

CREATE TABLE ##GlobalTemp
(
 UserID int,
 Name varchar(50), 
 Address varchar(150)
)
GO
insert into ##GlobalTemp values ( 1, 'Name','Address');
GO
Select * from ##GlobalTemp

Global temporary tables are visible to all SQL Server connections while Local temporary tables are visible to only current SQL Server connection.

Quoting from Books Online:

Local temporary tables are visible only in the current session; global temporary tables are visible to all sessions.

Temporary tables are automatically dropped when they go out of scope, unless explicitly dropped using DROP TABLE:

• A local temporary table created in a stored procedure is dropped automatically when the stored procedure completes. The table can be referenced by any nested stored procedures executed by the stored procedure that created the table. The table cannot be referenced by the process which called the stored procedure that created the table.
• All other local temporary tables are dropped automatically at the end of the current session.
• Global temporary tables are automatically dropped when the session that created the table ends and all other tasks have stopped referencing them. The association between a task and a table is maintained only for the life of a single Transact-SQL statement. This means that a global temporary table is dropped at the completion of the last Transact-SQL statement that was actively referencing the table when the creating session ended.

• Table variables (DECLARE @t TABLE) are visible only to the connection that creates it, and are deleted when the batch or stored procedure ends.

• Local temporary tables (CREATE TABLE #t) are visible only to the connection that creates it, and are deleted when the connection is closed.

• Global temporary tables (CREATE TABLE ##t) are visible to everyone, and are deleted when all connections that have referenced them have closed.

• Tempdb permanent tables (USE tempdb CREATE TABLE t) are visible to everyone, and are deleted when the server is restarted.