[Updated 11 Dec 2012]
As is often the case with a new Windows release, the file structure has changed again with Windows 7. If you need to tweak the Start Menu, it has again been relocated.
It's in such an odd place, it seems every time we need to make a change, we have to relearn where it is. Below, we give the Start Menu locations for individual accounts and for the master Start Menu, which includes menu items you wish to display for all users.
If you want to change the Start Menu for one user only:
If you want to change the Start Menu for all users on your machine:
Before you move on, please +1, bookmark, and/or link back to this article so you can keep it handy.