Current Music:
Underworld -- Showlder
So, XP's (I'm running SP3 v.5657) System Restore can render inaccessible Thunderbird (I'm running 2.0.0.18) mail folders created subsequent to the System Restore point.
Neither the folders nor their contents are gone but, in order to allow Thunderbird to see them again, you'll need to create empty files of the same base name as the invisible folders (which have a .sbd extension) in the same directory as the folder-preferably with Thunderbird closed down at the time.
(Yes, I know I should report this as a bug.)