This setting hides My Computer from the desktop and from the new Start menu. It also hides links to My Computer in the Web ...

"This setting hides My Computer from the desktop and from the new Start menu. It also hides links to My Computer in the Web view of all Explorer windows, and it hides My Computer in the Explorer folder tree pane. If the user navigates into My Computer via the "Up" button while this setting is enabled, they view an empty My Computer folder. This setting allows administrators to restrict their users from seeing My Computer in the shell namespace, allowing them to present their users with a simpler desktop environment.

If you enable this setting, My Computer is hidden on the desktop, the new Start menu, the Explorer folder tree pane, and the Explorer Web views. If the user manages to navigate to My Computer, the folder will be empty.

If you disable this setting, My Computer is displayed as usual, appearing as normal on the desktop, Start menu, folder tree pane, and Web views, unless restricted by another setting.

If you do not configure this setting, the default is to display My Computer as usual.

Note: Hiding My Computer and its contents does not hide the contents of the child folders of My Computer. For example, if the users navigate into one of their hard drives, they see all of their folders and files there, even if this setting is enabled."