Here is a brief article on how to create a shortcut, which will open Windows Explorer window with at “My Computer” location in it.

If you want to have just Explorer window at “My Computer” (similar to double click of the “My Computer” icon at your Desktop), then create a shortcut to the following target (just copy and paste this after you right click your Desktop and choose “New shortcut”):
explorer.exe ::{20D04FE0-3AEA-1069-A2D8-08002B30309D}

If you want to have the Explorer window with two panes (similar to the same effect as if you press Win+E keys: folder list at left and the contents of “My Computer” at right), then use the followig command instead:
explorer.exe /e,::{20D04FE0-3AEA-1069-A2D8-08002B30309D}