To help in the migration from XP to Windows 7 I have placed a shortcut to the Libraries folder on the desktop similar to My Documents. To automate this in Group Policy I created a new shortcut in Group Policy Preferences that gets refreshed in the background even if a user deletes the folder (The shortcut is recreated). Looking at the screen capture below you should see how I accomplished this. I was also able to have the Libraries shortcut icon match the Libraries shortcut already present on the taskbar. I named the shortcut "My Files" to help users further.