From your desktop go to Start > My Computer > C: > Documents and Settings > (click on the account you want to make the shortcut for) > Desktop. Now right click on an empty spot in that folder, and go to New>Shortcut. Click "Shortcut" and a "Create Shortcut" wizard will come up. Then use it to browse to the file/folder you want to make the shortcut for. Just follow the prompts
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