Question: how to copy a user’s desktop shortcuts on all local user’s profiles on a Win7 or greater?

copy %userprofile%\desktop\*.lnk c:\users\public\desktop

Question: where is located the startup folder common to all local users on a Win7 or greater?

The new location of the folders is as follows:

For an individual user: C:\users\%username%\AppData\Roaming\Microsoft\Windows\Start Menu\Programs\Startup
For all users:  C:\ProgramData\Microsoft\Windows\Start Menu\Programs\Startup