Place any valid shortcut in the %UserProfile%\SendTo folder.
(Or create a shortcut of an item. "To add such a destination, right-click and drag a resource - a printer entry from Control panel, an application's executable file in Windows Explorer, and the like - and then drop the resource in the %UserProfile%\SendTo folder, selecting Create Shortcuts Here from the shortcut menu.")
Quote from: Insider Power Techniques for Microsoft Windows XP. McFedries et al. Microsoft Press. 2003. p. 154
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