http://support.microsoft.com/default.aspx?scid=kb%3Ben-us%3B310270
To add a destination to the Send To menu, you must add a shortcut to the SendTo folder. To do this, follow these steps:
1.   Click Start, and then click Run.
2.   In the Open box, type sendto, and then click OK.
3.   Add a destination by doing one of the following:
•   Use the drag-and-drop operation to move the item that you want to the SendTo folder; to do so, right-click, and then click Create Shortcuts Here.
-or-
•   Point to New on the File menu, and then click Shortcut.
Follow the instructions in the Create Shortcut Wizard.
A new shortcut is created in the SendTo folder, and it is displayed on the Send To menu.