I don't really like how Microsoft changed where the "Start Menu" folder resides for a particular user in Vista.  It was pretty easy to find in XP, but seems "hidden" in Vista.  After I have a fresh install of an OS, I like to customize what all is included in my start menu ... especially with all the crap Vista puts in there by default like Windows Calendar, Windows Contacts, Windows Mail, etc.  You can obviously delete those one by one directly in the start menu, but I like to make changes inside the folder ... because it is easier to delete or move things in mass.  To do this in Vista you will have to find the "magic" folder, and here's where it is:

C:\Users\Username\AppData\Roaming\Microsoft\Windows\Start Menu

Note: AppData is a hidden folder, so you can either change your folder options to show hidden folders ... or you can just navigate to user's folder and then append "\AppData" to the path like this:

Not all of the menu items are contained in that user's folder ... some are common to all users and those are stored in another hidden place:

C:\ProgramData\Microsoft\Windows\StartMenu