To create a desktop shortcut for a default folder such as My Computer and My Document:
1.Click on the start button
2.Right click on My Computer or My Document on the right panel of the start menu
3.Click on "Show on Desktop" just like it shows on the picture.
To create a program desktop shortcut:
1.Click on the start button.
2.Select “All Programs”.
3.Select and right click the program you want place on the desktop.
4.Select “Send To” from the displayed menu.
5.Click on “Desktop (create shortcut)”.