http://www.techvts.com/windows-recovery-virus-removal/comment-page-6#comment-9047

 found a Registry setting not mentioned above:
HKEY_CURRENT_USER\Software\Microsoft\Windows\CurrentVersion\Policies\Explorer “NoDesktop”=”1?

And I found that ll the missing Start Menu and Quick Launch shortcuts had been moved to:
%UserProfile%\Local Settings\Temp\smtmp\1 – these were the missing %AllUsersProfile%\Start Menu items.

%UserProfile%\Local Settings\Temp\smtmp\2 – these were the missing %UserProfile%\Application Data\Microsoft\Internet Explorer\Quick Launch items.

%UserProfile%\Local Settings\Temp\smtmp\4 – these were the missing %UserProfile%\Start Menu items.

I found the missing icons by searching the C:\ drive for “*.lnk”.

Hope this helps someone

xcopy "%UserProfile%\Local Settings\Temp\smtmp\1\*.*" "%AllUsersProfile%\Start Menu\*.*" /s/e
xcopy "%UserProfile%\Local Settings\Temp\smtmp\2\*.*" "%UserProfile%\Application Data\Microsoft\Internet Explorer\Quick Launch\*.*" /s/e
xcopy "%UserProfile%\Local Settings\Temp\smtmp\4\*.*" "%UserProfile%\Start Menu\*.*" /s/e