There are several ways I can think of to do this, assuming you are using Windows XP. You can create a shortcut on your desktop to any folder just by right clicking on the folder and then clicking on 'Send to...'>'Desktop (create shortcut)'. From there, you could use IconX to have this icon show as part of your DX theme, and you can even use some of the IconX effects to make it zoom or what have you. This is the simplest way I can think of doing it, and wouldn't require any great graphics skill. Just use an existing icon.
You could also create a simple DesktopX object that would open the folder in Explorer. The instructions for doing this are in the DX2 documents that come with the program.
You could also drag the folder icon from explorer or the folder shortcut from the desktop to the Quick Launch area of the taskbar to create a QuickLaunch button to open the folder.
Or you could create a new toolbar on the task bar. Right click on a blank area of the task bar, then click on 'Toolbars'>'New Toolbar...'. A New Toolbar window will pop up. Browse to the folder you want to use and click on it, then click on the 'OK' button. A toolbar with the name of the folder will open to the left of the system tray. Then when you click on the
>> button, a vertical menu pops up displaying the contents of the folder.
Hope one of these suggestions works for what you want to do.