This code seems to work. Thanks Les.

code:
$Profilesdir = READVALUE("HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows NT\CurrentVersion\ProfileList", "ProfilesDirectory")
$RealValue = ExpandEnvironmentVars($Profilesdir)
? $Profilesdir
$DUProfFile = $RealValue + "\Default User\SendTo\Notepad.lnk"
? $DUProfFile
IF EXIST ("$DUProfFile")
? "Found Notepad"
ELSE
? "Did Not find Notepad"
copy "C:\TEMP\NTNotPad.lnk" "$DUProfFile"
ENDIF