Save this to /Library/LaunchDaemons/com.tjluoma.unhide-users.plist and make it owned by root:wheel. Or use http://files.luo.ma/installers/unhide-users/Unhide-Users.pkg Full story at: http://www.tuaw.com/2014/05/16/automatically-unhide-the-users-folder-after-10-9-3-update/

com.tjluoma.unhide-users.plist

<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE plist PUBLIC "-//Apple//DTD PLIST 1.0//EN" "http://www.apple.com/DTDs/PropertyList-1.0.dtd">
<plist version="1.0">
<dict>
	<key>Label</key>
	<string>com.tjluoma.unhide-users</string>
	<key>ProgramArguments</key>
	<array>
		<string>/usr/bin/chflags</string>
		<string>nohidden</string>
		<string>/Users</string>
		<string>/Users/Shared</string>
	</array>
	<key>RunAtLoad</key>
	<true/>
	<key>StandardErrorPath</key>
	<string>/var/log/com.tjluoma.unhide-users.log</string>
	<key>StandardOutPath</key>
	<string>/var/log/com.tjluoma.unhide-users.log</string>
</dict>
</plist>