If you use the Quicklaunch Toolbar, you can put a shortcut to Windows Explorer (which defaults to My Computer) there.

Or..

1) Put a shortcut to Windows Explorer on the Desktop then ..
2) Remove the "My Computer" shortcut by..
a) Right click anywhere on the Desktop, select Properties
b) Click the Desktop Tab
c) Click the Customize Desktop button
d) Remove the checkmark by "My Computer".
3) Rename your Windows Explorer shortcut as "My Computer".

Sloppy, but it works.
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Brad B.