Where do Start Menu\All Programs shortcuts reside on Windows 7 ?

To create a shortcut on Desktop for All users and Start menu /All programs...

Most of us work on this and remember these by hear but its handy when forget... 

For Global / All users Start Menu is located at:

C:\ProgramData\Microsoft\Windows\Start Menu\Programs

All users / Default Desktop is located at:

C:\Users\Public\Desktop

NB:These folders are hidden so make sure to check show hidden file from folder option.