If you don't believe in step 1, well, folk should tell you not to move forward.
Step 2. The "desktop" is tied to the user account. Since MSFT never developed a system to backup and restore this area, we have to guess what you mean here. That is, the "My Pictures" and such can be on other drives. For Windows 8, here's a tutorial.
Then again, there's this -> http://www.zdnet.com/article/dont-move-your-windows-user-profiles-folder-to-another-drive/
So I have just reset my C: drive after a corruption issue rendered 90% of my programs non-functioning. I chose the option not to reset my D: drive as that doesn't contain any Windows installations but rather all of my other stuff. Everything is working fine now which is great, but what I wanted to know is how to switch my desktop over from the fresh new one (with nothing on it except the shovelware) to my original desktop with shortcuts that can still be found on my D: drive within the original user profile's root directory as the 'Desktop' folder along with 'My Pictures' etc., so that I can use that instead of the fresh one on the C: drive.
Simply, I want to switch it over so that I see the D: drive desktop's contents instead of the C: drive desktop's contents when I am actually on the desktop.
Both of the user accounts are the same Microsoft account.