What is it you are trying to do?
If trying to allow all users of a computer to see certain items on the
desktop/start menu - then you need to work with the "All Users" profile.
If you just need to add a few things to a certain users desktop - then
sure - you can do what your question seems to be asking pretty easily.
%SystemDrive%\Documents and Settings\ (usually C:\Documents and Settings\)
contains all of the user profiles (desktops, start menus, etc) by default in
Windows XP. You can - as an administrator on a system - copy from one
account to another with ease.
For example: C:\Documents and Settings\USERA\Desktop\ --> C:\Documents and
Settings\USERB\Desktop\ could be done, etc.