Where are the user profile directories of Google Chrome located in?

To get a straight answer, visit chrome://version/. Your complete, ready to copy-and-paste profile path will be there, under Profile Path, along with other useful info about your chrome install.

%APPDATA% by default (as far as I am aware) takes you to the Roaming App Data.

Chrome resides in your Local App Data (%LOCALAPPDATA%). You will find Chrome's User "stuff" in:

%LOCALAPPDATA%\Google\Chrome\User Data\

Windows Vista / Windows 7 / Windows 8:

• %LOCALAPPDATA%\Google\Chrome\User Data\

Windows XP:

• %USERPROFILE%\Local Settings\Application Data\Google\Chrome\User Data\

For more info (Mac, Linux), refer to Google Support → Create a new browser user profile.