If you own Windows ME, 2000, or XP, the absolute easiest way to access the Send To folder for the current user logged in is to:
Click Start -> Run.
Type in “send to” (no quotes) and press Enter.
An Explorer window will appear; simply drag and drop shortcut icons over and they will appear in the SendTo dialogue menu when you right-click an object.

For Windows 95 and 98, the SendTo folder location is located at C:\Windows\SendTo.
Side note: not all objects (shortcut to programs) will work with SendTo. Only objects that accept some sort of input (such as a shortcut to MS Word, notepad, a folder, or drive letter), will work.

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