Julie Darrigan wants to back up her desktop and her Internet Explorer favorites.
If you're using Vista, most of your Favorites are probably in C:\Users\yourlogon\Favorites, where yourlogon is the name you pick when you log onto the computer. Other Favorites might be in C:\Users\Public\Favorites. Your desktop files are in C:\Users\yourlogon\Destop and C:\Users\Public\Public Desktop.
If you're using XP, the Favorite files are at C:\Documents and Settings\yourlogon\Favorites and C:\Documents and Settings\All Users\Favorites. And the desktop at C:\Documents and Settings\All Users\Desktop and C:\Documents and Settings\yourlogon\Desktop.
Once you have the right folders open, it's easy enough to copy their contents to a flash drive or an external hard drive by a simple drag and drop. Or you can upload them to some other location on the Internet.
To be perfectly safe, however, you should backup a great deal more than your desktop and favorites. See What's the Best Way to Backup What I Need to Backup? and 7 Backup Strategies for Your Data, Multimedia, and System Files.
Note: This post was altered on October 5, after reader comments alerted me to the fact that I'd left out some very important information.