USER32.DLL implements the Windows USER component that creates and manipulates the standard elements of the Windows user interface, such as the desktop, windows, and menus. Thusly, it enables programs to implement a graphical user interface (GUI) that matches the Windows look and feel.
Programs call functions from Windows USER to perform operations such as creating and managing windows, receiving window messages (which are mostly user input, such as mouse and keyboard events, but also notifications from the operating system), displaying text in a window, and displaying message boxes.
Many of the functions in USER32.DLL call upon GDI functions exported by GDI32.DLL to do the actual rendering of the various elements of the user interface. Some types of programs will also call GDI functions directly to perform lower-level drawing operations within a window previously created via USER32 functions.