Customizing "Send to" menu

Does anyone know how to customize the Send to Menu in Windows XP? I would like to add a few things like shortcuts to folders on other computers so I can send them there directly.

Copy a shortcut to:

C:\Documents and Settings\[USERNAME]\SendTo

That folder doesn't exist. Can I just create it? Also I want this to affect all users. Can I create it in the All Users folder?

Make sure you are viewing ALL files and folders. This folder is hidden by default.

If you want it for all users, put it in the Default Users folder.

Yeah, make sure you're viewing all hidden files. BTW, it works in 2k, not that it's relevant...