Windows XP has a feature called Windows File Protection.
This feature stops you from changing important system files, that could leave your operating system non-fuctional.
The file that we need to edit, Explorer.exe, is protected by Windows File Protection.
What we need to do, is make Explorer.exe not part of Windows File Protection.
Find and Edit this xml file: %systemroot%\system32\Restore\filelist.xml
If you can't find it do the following:
In windows explorer click Tools->Folder Options->View
and scroll down where it says Hide protected operating system files (recommend) and un-check it.
Also click where it says Show hidden files and folders, and uncheck Hide extensions for unknown file types.
Hit Ok.
Now, you should see filelist.xml listed.
Right click on filelist.xml and click properties.
Uncheck where it says Read Only and then click OK.
Now we can edit filelist.xml.
Right click filelist.xml again, and click Open with then on Notepad.
This is where Windows File Protection looks to see if it needs to protect a file or not.
Find the following codes:
<Exclude>
<REC>%windir%\explorer.ini</REC>
<REC>%windir%\system.ini</REC>
<REC>%windir%\tasks\desktop.ini</REC>
Insert the <REC>%windir%\explorer.ini</REC> after <Exclude>
Click File > Save
Go to folder: %systemroot%\system32\dllcache.
In this directory, find and delete Explorer.exe.
This is a backup copy of Explorer.exe and windows might try and replace this copy with your hacked copy if it isn't deleted.
After you delete it, windows will popup a message, just hit cancel then yes.