Sometimes it’s very handy to have an own icon in My Computer what points to some folder. A simple way to do this is to use the subst.exe tool what you can find in the default Windows installation. Not just you get the icon in My Computer, but that also represents the virtual hard disk. You can run the subst.exe using the command-line (Start->Run->cmd.exe) and write this:

subst V: C:\A_FOLDER_YOU_WANT_TO_BE_MOUNTED
[Enter]
If you want to get the instructions write help subst to the console:
The subst.exe is a very simple tool.

The virutal HDD in My Computer looks like the real hard drive.
And the mounted folder contains these files.
If you want to delete the virtual disk just type subst V: /d to command line. Or alternatively you can download the *.bat files here and create or delete the virtual disk automatically, just need to add the path to the folder in CreateVirtual.bat which you want to mount.

