Create custom System Folder on Desktop/My Computer (Windows)

Follow the steps below to create a custom folder on the Desktop or My Computer which cannot be renamed for deleted, like My Documents for instance. A unique GUID is referred to in these steps as "{BG3DF9E0-E3DA-21TE-BFDD-DFGH1WE45678}" - this is just an example and can be anything you want so long as it is unique on your PC.

1. Create new key: HKEY_CLASSES_ROOT\CLSID\{BG3DF9E0-E3DA-21TE-BFDD-DFGH1WE45678} and set "(Default)" to the name of the folder, for example "My Games."
2. Create new subkey: HKEY_CLASSES_ROOT\CLSID\{BG3DF9E0-E3DA-21TE-BFDD-DFGH1WE45678}\DefaultIcon . Set "(Default)" to be the .ico file for the icon
3. Create new subkey: HKEY_CLASSES_ROOT\CLSID\{BG3DF9E0-E3DA-21TE-BFDD-DFGH1WE45678}\InProcServer32 . Set "(Default)" = shell32.dll
4. Create new string value: HKEY_CLASSES_ROOT\CLSID\{BG3DF9E0-E3DA-21TE-BFDD-DFGH1WE45678}\ThreadingModel = "Apartment" . Do not create the string value under the DefaultIcon subkey but under the GUID key itself.
5. Create subkeys for this path: HKEY_CLASSES_ROOT\CLSID\{BG3DF9E0-E3DA-21TE-BFDD-DFGH1WE45678}\Shell\Open My Menu\Command . Set "(Default)" to be the command when double clicked, for example "explorer /root,c:\MyGames"
6. Create subkeys for this path: HKEY_CLASSES_ROOT\CLSID\{BG3DF9E0-E3DA-21TE-BFDD-DFGH1WE45678}\ShellEx\PropertySheetHandlers\{FD4DF9E0-E3DE-11CE-BFCF-ABCD1DE12345} .
7. Create new key: HKEY_CLASSES_ROOT\CLSID\{BG3DF9E0-E3DA-21TE-BFDD-DFGH1WE45678}\ShellFolder . Create a new binary value here called "Attributes" and set it to "00 00 00 00".

To place the folder onto the Desktop: Create new key: 

• HKEY_LOCAL_MACHINE
  • SOFTWARE
    • Microsoft\Windows\CurrentVersion
      • Explorer
        • Desktop\NameSpace\{BG3DF9E0-E3DA-21TE-BFDD-DFGH1WE45678}

To place the folder in My Computer: Create new key: 

• HKEY_LOCAL_MACHINE
  • SOFTWARE
    • Microsoft\Windows\CurrentVersion
      • Explorer
        • MyComputer\NameSpace\{BG3DF9E0-E3DA-21TE-BFDD-DFGH1WE45678}

After this is done the only way to remove the icon is to remove the keys under the Desktop or My Computer namespace.

Referenced from: 

http://ben.goodacre.name/tech/Create_custom_System_Folder_on_Desktop/My_Computer_(Windows)