All you have to do is browse to:

C:\Documents & Settings\YourUserName and you'll see the following:

• Inside "My Recent Documents" are of course shortcuts to the most recent documents you opened
• Inside "SendTo" is your sendto, you could edit that to Send a file to a network destination, your Flash Drive etc..
• Inside "Start Menu" is everything in your Start Menu of course.
• Inside "Templates" is where you find the shortcuts inside "Right click". File -> New

This is useful because for whatever reason you may want to edit items in those folders for various reasons.