How to add new items in the "Send To" menu of Windows Context Menu (desktop - right click)

How to add new items in the "Send To" menu of Windows Context Menu (desktop - right click)
1) Create a shortcut for the application or folder.
2)  Go to the following path below.
For Windows 7 / Windows Server 2K8:
- C:\Users\[Administrator]\AppData\Roaming\Microsoft\Windows\SendTo
For Windows XP / Windows Server 2K3:
- ????

3)  Copy the created shortcut in the above location.
4) Verify that the created shortcut appear under the "Send To" menu of Windows Context Menu (desktop - right click).