Go to Start/Run and type in: regsvr32 sendmail.dll
Go to Start/Run and type in: regsrv32 ole32
Go to Start/Run and type in: regsrv32 /i shell32
If no help, see the entry for HKEY_Classes_Root\.DESKLINK
and then:
Open notepad, and create a blank text file named 'Desktop (create
shortcut).DESKLINK'
Save it in the %userprofile%/sendto folder
Automated Script:
Send To Desktop (Create Shortcut) Fix (line 348)
http://www.kellys-korner-xp.com/xp_tweaks.htm