Step 1 - Modify Explorer.exe File
In order to make the changes,  the file explorer.exe located at C:\Windows needs to be edited. Since  explorer.exe is a binary file it requires a special editor. For purposes  of this article I have used Resource Hacker. Resource HackerTM is a  freeware utility to view, modify, rename, add, delete and extract  resources in 32bit Windows executables and resource files (*.res). It  incorporates an internal resource script compiler and decompiler and  works on Microsoft Windows 95/98/ME, Windows NT, Windows 2000 and  Windows XP operating systems.
get this from h**p://delphi.icm.edu.pl/ftp/tools/ResHack.zip
The  first step is to make a backup copy of the file explorer.exe located at  C:\Windows\explorer. Place it in a folder somewhere on your hard drive  where it will be safe. Start Resource Hacker and open explorer.exe  located at C:\Windows\explorer.exe.
The category we are going to  be using is "String Table". Expand it by clicking the plus sign then  navigate down to and expand string 37 followed by highlighting 1033. If  you are using the Classic Layout rather than the XP Layout, use number  38. The right hand pane will display the stringtable. We’re going to  modify item 578, currently showing the word “start” just as it displays  on the current Start button.
There is no magic here. Just double  click on the word “start” so that it’s highlighted, making sure the  quotation marks are not part of the highlight. They need to remain in  place, surrounding the new text that you’ll type. Go ahead and type your  new entry. In my case I used Click Me!
You’ll notice that after  the new text string has been entered the Compile Script button that was  grayed out is now active. I won’t get into what’s involved in compiling a  script, but suffice it to say it’s going to make this exercise  worthwhile. Click Compile Script and then save the altered file using  the Save As command on the File Menu. Do not use the Save command – Make  sure to use the Save As command and choose a name for the file. Save  the newly named file to C:\Windows.
Step 2 – Modify the Registry
!!!make a backup of your registry before making changes!!!
Now  that the modified explorer.exe has been created it’s necessary to  modify the registry so the file will be recognized when the user logs on  to the system. If you don’t know how to access the registry I’m not  sure this article is for you, but just in case it’s a temporary memory  lapse, go to Start (soon to be something else) Run and type regedit in  the Open field. Navigate to:
HKEY_LOCAL_MACHINE\ SOFTWARE\ Microsoft\ Windows NT\ CurrentVersion\ Winlogon
In  the right pane, double click the "Shell" entry to open the Edit String  dialog box. In Value data: line, enter the name that was used to save  the modified explorer.exe file. Click OK.
Close Registry Editor  and either log off the system and log back in, or reboot the entire  system if that’s your preference. If all went as planned you should see  your new Start button with the revised text.[/b]
 






 
 
 
 
