Thanks for posting this MG.
But might I suggest some changes and additions?
Most people wont be using the classic start menu so it would probably be better to give instructions for the XP start menu, and add a comment for the classic startmenu. So the opposite of what it is now.
Same for the control panel, you are using classic view wich most people wont be using. They would have to first select "Appearance and themes" and then either "display" or "Change the desktop background".
I would also add what Upgrader posted about rightclicking on the desktop, and also that you can just rightclick a picture and select "Set as desktop background".