To start,
you will need to Show Hidden Files and Folders. To do this:
First Click Start, then My Computer. Click on
Tools then Folder Options.

On the View tab check mark Show Hidden Files and
Folders , then Click Apply

Now, click on My Computer, then go into your
C: Drive (or whichever drive you have windows installed in), Go to
C:\Documents and
Settings\_________\SendTo
Where " __________" is your user name
Then from within the window, right click somewhere and select
New, then Shortcut
Then click Browse, and then Navigate to the
folder or program that you want added. For this example I have
chosen to add “My Pictures”
You now should have your program/location
listed in your Send To
Now , to test , simply right click on any
icon, then go to Send To and you should see your new
location/program listed.