I spent a frustrating half hour or so trying to manually add something to my “Start” menu on my new Windows7 system. I was trying to add it under C:\Users\All Users\Start Menu. I was getting “Access is Denied” errors if I so much as tried to expand the directory tree. It turns out that the actual location of the Start menu has been moved. The All Users Start menu is now located in C:\ProgramData\Microsoft\Windows\Start Menu and the user specific Start menus are in C:\Users\AppData\Roaming\Microsoft\Windows\Start Menu. You can manipulate these directory trees to your hearts contents.