1. Right-click on your Desktop, point to New - Shortcut
2. Type the following path or copy / paste:
%SystemRoot%\system32\mspaint.exe
3. Click Next, type a Name and Finish the wizard.
4. Now, drag and drop the icon back to Start - All Programs - Accessories.
or
1. Goto Control Panel - Add / Remove Prorgams - Windows Componets - uncheck
the mark in front of Paint. Apply the changes.
2. Now, again make a check mark on Paint and apply the changes. It will
recreate the shortcut automatically in Accessories.
Hope this help, let us know!