Ok start here,
There are 2 registry keys in the registry that are causing the problem. It affects the
explorer.exe and iexplorer.exe files.
This is the key that needs to be deleted...
Enter the registry:
start
run
type
regedit
HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows NT\CurrentVersion\Image File Execution Options\
explorer.exe <delete
HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows NT\CurrentVersion\Image File Execution Options\
iexplorer.exe <delete
Shut down pc enter safemode with networking F8 (when pc first turns on)
maybe tapping F8 a few times to make sure you get the options menu.
Once at the desktop, connect to the internet and update your antivirus and antispyware definitions, disconnect from internet, run a full pc scan, after scan is finished reboot pc.
Once these keys are deleted the desktop and internet explorer should come back to life.