Where do Start Menu\All Programs shortcuts reside?

As you edited -

Any users start menu is located at:

C:\Users\USER-NAME\AppData\Roaming\Microsoft\Windows\Start Menu\Programs\

So for your example, it would be:

C:\Users\Administrator\AppData\Roaming\Microsoft\Windows\Start Menu\Programs\

And the Global / All users Start Menu is located at:

C:\ProgramData\Microsoft\Windows\Start Menu\Programs

All users / Default Desktop is now a hidden folder located at:

C:\Users\Public\Desktop

Any users desktop is located at

C:\Users\USER-NAME\Desktop\

So for your example, if the user is administrator, it would be:

C:\Users\Administrator\Desktop\

But if it is the current logged on user, a quicker way is simply to type this in to run or the explorer bar:

%userprofile%\desktop

Here is the path where Windows 7 stores links that you "Pinned To Start Menu"

• C:\Users\USER-NAME\AppData\Roaming\Microsoft\Internet Explorer\Quick Launch\User Pinned\StartMenu

All Users' Start Menu:

• C:\ProgramData\Microsoft\Windows\Start Menu\Programs\

Administrator's Start Menu:

• C:\Users\Administrator\AppData\Roaming\Microsoft\Windows\Start Menu\Programs\

All Users' Desktop:

• C:\Users\Public\Desktop\

Administrator's Desktop:

• C:\Users\Administrator\Desktop\