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Use "Start Menu" value in HKEY_CURRENT_USER\Software\Microsoft\Windows\CurrentVersion\Explorer\Shell Folders Implementation of this idea is so:

procedure TForm1.Button1Click(Sender: TObject);
begin
  with TRegistry.Create do
  begin
    RootKey:=HKEY_CURRENT_USER;
    if OpenKey('Software\Microsoft\
                  Windows\CurrentVersion\
                  Explorer\Shell Folders', 
                FALSE) then
    try
      Label1.Caption:=ReadString('Start Menu');
    except
      MessageDlg('Error', mtError, [mbOk], 0);
    end
    else MessageDlg('Error of reading of the register', 
                    mtError, 
                    [mbOk], 
                    0);
    CloseKey;
  end;
end;