In XP the files can be found in
Code: Select all
\Documents and Settings\All Users\Templates
(and also in the various user-specific directories). Templates is usually marked hidden, so you may need to fiddle with your explorer settings to find it.
I'm not sure if the registry entries are differenti nXP, but if so searching around the web for "windows tweak" and "shell extensions" should find the information you're after eventually.