I know there is the question Add an item to the 'send to' menu for ALL users (winxp), but this does not work for Windows 7.
I already know how to add an item to the 'send to' menu of one user by dropping a shortcut file to %APPDATA%\Microsoft\Windows\SendTo (or more correctly, to the folder pointed by the registry key HKEY_CURRENT_USER\Software\Microsoft\Windows\CurrentVersion\Explorer\User Shell Folders\SendTo).
But it seems that there does not exist the HKEY_LOCAL_MACHINE\Software\Microsoft\Windows\CurrentVersion\Explorer\User Shell Folders\SendTo or similar key.
So is there any way to do this in windows 7?