windows-server-2003/shell/osshell/lmui/shareui/spec.txt

The ShareUI shell extension introduces a "Shared Folders" item into the
My Computer view. Opening this folder displays a list of all the
Microsoft Windows Network shares on the machine. That is, all the folders
on the machine shared on the Microsoft Windows Network.

Users with basic permission can view the names and comments of the
shares, but can't view other more detailed information such as the
path that is shared and the maximum number of users allowed
concurrently on the share. These users also can't make any
alterations to the share properties.

Users with administrative privilege can view and change the share name,
path, comment, user limit, and permissions. A context-menu on share objects
gives "Delete" and "Properties" commands (these are also available from
the toolbar). You can select multiple shares and delete them all at once.
Getting a context-menu on the background and choosing "New->Share" displays
a dialog from which you can create new shares.