Hey driver1275,
Here’s how you can restore the missing item.
To restore the item, follow these steps:
1. Click Start , type the following path and press Enter :
C:\Users\default\AppData\Roaming\Microsoft\Windows\SendTo
2. Copy the file Desktop (create shortcut) from the Default user folder and place a copy in your user profile SendTo folder.
3. The SendTo folder of your user profile can be accessed by typing shell:sendto in the Start-search box.
That should do the trick.
Regards,
Shinmila H - Microsoft Support
Visit our Microsoft Answers Feedback Forum and let us know what you think.