Windows 7 - Path to All Users Desktop and Start Menu

User Desktop

C:\Users\"Username"\Desktop

User Start Menu

C:\Users\"Username"\Appdata\Roaming\Microsoft\Windows\Start Menu

User Account Pictures

C:\Programdata\Microsoft\User Account Pictures

All Users Desktop

C:\Users\Public\Desktop

All Users Start Menu

C:\Programdata\Microsoft\Windows\Start Menu

Wallpapers

C:\Windows\Web\Wallpaper