To create a new Open With preference item
Open the Group Policy Management Console. Right-click the Group Policy object (GPO) that should contain the new preference item, and then click Edit.
In the console tree under User Configuration, expand the Preferences folder, and then expand the Control Panel Settings folder.
Right-click the Folder Options node, point to New, and select Open With.
In the New Open With Properties dialog box, select an Action for Group Policy to perform. (For more information, see “Actions” in this topic.)
Enter Open With settings for Group Policy to configure or remove. (For more information, see “Open With settings” in this topic.)
Click the Common tab, configure any options, and then type your comments in theDescription box.
Click OK. The new preference item appears in the details pane.