Change Text on XP Start Button

First you need a tool called "Resource Hacker". This free program allows you to change resources in any .exe file such as "Explorer.exe", which includes the [Start] button's Label. You can visit http://www.brothersoft.com/resource-hacker-download-60545.html "Resource Hacker".
After you download it, follow the guide here:

Step 1: Modify Explorer.exe File
A - Run "Resource Hacker" and open the file " C:\Windows\explorer.exe".

B - You see a Tree of all Resources in this file, expand the "String Table".
     expand string 37 followed by highlighting 1033.

     We’re going to modify item 578, currently showing the word “start” just as 
     it displays on the current Start button.

C - Find the "start" and replace it with Mahi. Then press the [Compile Script] button.

D - Do not use the [Save] command – Use the [Save As] command.
     Name the file explorer.exe
     Save the explorer.exe file to C:\Windows\inf directory.

E - Quit "Resource Hacker".





Step 2: Modify the Registry

A - Click on the [Start] button and choose the "Run..." item from the start menu. 
     (Or use the shortcut key WinKey+R)

B - Type "RegEdit" in the Run "Dialog Box". And then press the [Ok] buton to run the "Registry Editor" program.

C - Go to: "HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\WindowsNT\CurrentVersion\Winlogon" 
     and find the "Shell" property.

D - Replace value of the "Shell" property to " inf/explorer.exe".

     after modify registry your registry look like.

E - Quit "Registry Editor".

F - Restart your system.



    After restarting your computer your start button look like.

Note about Registry Editor:
 
if you did not find the key "HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\WindowsNT\CurrentVersion\Winlogon", you can search the Registry for the "Explorer.exe", to do this use the Edit Menu | Find Next (Ctrl+F).


enjoy!!......