It is starting to sound like you either have a "missing" user
section of the tree, or it is invisible for some reason...
So maybe it is time to bypass all the settings and go look at
the source...

I did this in XP-PRO with the Classic Style interface, so your
steps might be slightly different. (This is the problem with having
different "skins" available...)

Hit "Start", Administrative tools, Computer Management (Local),
Local Users and Groups, Users.
See what users you/(they) have listed there...
I have seven listed, which is four more than I see on the WinXP
regular or plain "XP Style" logon screen.

Note: Similar results can be obtained with the Microsoft
 BaseLine Security Analyzer Program.

Windows only seems to use the SendTo folder of the Currently
Logged on user. If no one is logged on I do not know what happens.
(Is there anything such as a "null user" or Windows being able to
log on someone and not know who they are, such as Win95 could?
(Not counting Limited or Guest Users which are ID'ed as that...)

Good luck...            Rick Glazier
PS: I lost track of whose question this was...

> In fact, none of the items in the sendto folder which show in the context
> menu are shortcuts, the only options offered are the built-in items such as
> Mail Recipient.

      "Hold No Punches.." Rode brings you great shareware/freeware
        programs with his honest opinions in this weekly column.
                       http://freepctech.com/rode