Re-create a shortcut icon of the program "C:\Windows\System32\Calc.exe" and
place the icon in the Folder:
"C:\Documents and Settings\All Users\Start Menu\Programs\Accesories"
(assuming you have a default/usual set-up for Windows).
BTW, you posted to the wrong newsgroups. This newsgroup is for Microsoft
Access, a database application. For Windows related question, please post
in one of the Windows newsgroups.