Localized ‘Program Files’ and ‘Users’ folders under Windows Vista

If you are wondering why and how Windows Vista or Windows 7 non English versions show different names for ‘Program Files’ folder using Windows Explorer and cmd.exe. The answer is Desktop.ini file hidden inside the folder:
[.ShellClassInfo]
LocalizedResourceName=@%SystemRoot%\system32\shell32.dll,-21781

This tells Windows Shell (Explorer) to show localized name instead of English ‘Program Files’.