Here's our Windows XP Tip for.. February 26, 2007
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Folders Where You Want Them
In a previous tip, we showed you how to create a shortcut to a file using the Create Shortcut wizard. You can also use the wizard to create shortcuts to folders. However, the procedure is a bit different from that used to create shortcuts to files.

To create a new folder shortcut using the Create Shortcut wizard, right-click the desktop and choose New, Shortcut. Now, type in the folder path. For example, if you want to place a shortcut to your data folder, you might type

c:\MyStuff\Data

After you enter the path, click Next. Enter a name for your new folder and click Finish. You have no icon options at this point--the new folder gets assigned the default folder icon. If you'd like to change the icon, right-click the shortcut and choose Properties. Click the Shortcut tab and then click Change Icon. Select an icon and click OK. Click OK to close the Properties dialog box and save your changes.