If you display the My Documents and My Computer icons on your desktop, the default behavior is to display the My Documents icon first.

To alter this behavior, use the Registry Editor to navigate to HKEY_CLASSES_ROOT\CLSID\\{450D8FBA-AD25-11D0-98A8-0800361B1103\}. The SortOrderIndex Value Name, a REG_DWORD data type, controls whether My Documents or My Computer is the 1st desktop icon displayed. The default data value is 0x48, which places My Documents first.

To display the My Computer icon first, change the data value to 0x54.