Just in case you don't understand the last explanation. After creating the users in "manage" use windows explorer and go to document and seetings folder. Under each "user folder" is another folder called "start menu", remove or add shortcuts as you wish, same with the "desktop" folder.

Keep in mind this won't keep those users from running any application they choose, only the group policy would work that, they'll just be missing the shortcuts. But if you want a "cheap and easy" way to get the job done, then this will suffice.

peace

P.S. Don't forget to check the "all users" directory for common applications.