If you’re looking for the ‘All Users’ Start Menu and desktop icon paths on a Windows 7 system you won’t find them in the same place as XP/2000.  For Windows 7 you’ll need to go to the following locations (make sure Explorer is set to show hidden files and folders)…

Desktop icons are located here:
C:\Users\Public\Desktop\

Start Menu icons are located here:
C:\ProgramData\Microsoft\Windows\Start Menu\Programs\
Note: You can also use:

C:\Users\All Users\Microsoft\Windows\Start Menu\Programs\

(This is a symbolic link to the above folder)