class User < ActiveRecord::Base
  has_one :profile , :dependent => :destroy
end


class Profile < ActiveRecord::Base
  belongs_to :user
  validates_presence_of :first_name, :last_name
end

And you create the profile in the same view as your user. How do you validate those first_name and last_name fields with a friendly message for your user?
Well, you could use validates_associated, but you would end up with a message like "Profile is invalid". Now, how friendly is that?

To obtain a more precise message, use this on you user.rb

def validate
  if self.profile
    self.profile.errors.each do |error|
      self.errors.add_to_base error.join(' ')
    end
  end
end