%SystemRoot%\System32\mspaint.exe on my computer, but if it dosen't work for you just right-click on the shortcut, select properties, and click the shortcut tab uness it's already selected. You should see a file location labled as target. That, if you haven't guesed, is the file location of the target, in this case MSpaint. There's also a button that says find target, wich will open a window displaying the target file.