Open Windows Registry editor (regedit.exe) and navigate to the following key
Right-click on Shell and create a New>Key titled Safely Remove Hardware. Now within the Safely Remove Hardware key create a New>String Value called Icon.
Double-click on Icon and set it’s Value data to hotplug.dll,-100
Right-click on the Safely Remove Hardware key and create a New>Key titled Command
The new key will have a Default value which you should set to C:\Windows\System32\control.exe hotplug.dll
Return back to your Windows Desktop you should now see a new option in the context menu – Safely Remove Hardware. Selecting this entry will launch the Safely Remove Hardware Wizard.
[via How in the TECH ]