The content.ie5 folder will usually restore/re-create itself with a reboot
and going on the internet.
If it doesn't then create it in Windows Explorer.
Click on Start/All Programs/Accessories/Windows Explorer/open the C: drive
until you can see the Documents & Settings\Default User\Local
Settings\Temporary Internet Files folder and the Content.IE5 folder should
be under that. If it is not then highlight the Temporary Internet Files
folder and click on File/New/Folder and type in Content.IE5 and click OK/X
Windows Explorer.