After upgrading from debian squeeze to debian wheezy (samba version 3.6.6-6+deb7u4; but i get the same thing on a newly installed debian wheezy server), i can see on the logs many row like:

[2014/11/29 09:29:07.026230,  0] param/loadparm.c:9114(process_usershare_file)
  process_usershare_file: stat of /var/lib/samba/usershares/netlogo failed. No such file or directory

note that:

1) i've no 'usershares' defined in smb.conf:
 root@armitage:~# testparm | grep usershare
 Load smb config files from /etc/samba/smb.conf
 rlimit_max: increasing rlimit_max (1024) to minimum Windows limit (16384)
 Can't find include file /etc/samba/smb.conf.
 Processing section "[printers]"
 Processing section "[print$]"
 Processing section "[netlogon]"
 Processing section "[larpch]"
 Processing section "[homes]"
 Processing section "[profiles]"
 Processing section "[wpkg]"
 Processing section "[Users]"
 Loaded services file OK.
 Server role: ROLE_DOMAIN_BDC
 Press enter to see a dump of your service definitions

2) note the missing last character, eg '/var/lib/samba/usershares/netlogo' and not '/var/lib/samba/usershares/netlogon'.

Apart log flood, all works as expected, it is only annying.

Thanks.