Least amount of permissions for creating scheduled tasks in Windows 7

I am currently looking at creating Scheduled tasks and I needed to find the permissions needed for creating Schedudled Tasks, usually I would use ProcMon and look for ACCESS_DENIED but it wasn't helping me. Firstly I created a user with zero permissions and ran my tool that would create a Task, it threw an error saying it can't.

runas /user:NoPerms TaskScheduler.exe

I then gave permissions to "%SystemRoot%\Tasks" and it still wouldn't work, after some searching I figured out there is another Tasks folder in "%SystemRoot%\System32\Tasks" That is all that is needed.