The Accessories group shortcut in Start Menu is the easiest way for any computer user to access Windows built-in utilities such as Disk Cleanup, Disk Defragmenter, Backup, Scheduled Tasks, Synchronize and etc. Those tools are only shortcut mostly pointing to executable files in Windows System32 directory. Since it is only a shortcut, I am not surprised that it can be accidentally deleted or removed from Start Menu.

There are 2 ways I know that can easily restore back the Accessories group to Start Menu.
First logical way is to copy the whole Accessories folder from another computer and paste it to the computer that is missing of the Accessories folder. It’d normally work because the shortcut points to environment variable path such as %SystemRoot%\system32 instead of C:\Windows\system32. So even if the Windows is installed in D:\ drive, it’d still work.

Second method is using a small and simple tool created by Ramesh Srinivasan to restore accessories group.

This utility restores the missing shortcuts to the Start Menu Accessories group. The Accessories group includes sub-folders namely Accessibility, Communications, System Tools, Entertainment. You can select the sub-folders that you want to restore and can also select whether to restore it to All Users or Current User Profile. This tool is only 60KB in size and works only in Windows XP.
[ Download AccRestore ]

Source: www.raymond.cc