I have done this simple trick to achieve this long back. Smart asses may still be able to bypass this. Here is what to do
Go to Start > Run > type "Regedit" without quotes, this brings up registry editor. Click on Hkey_Local_Machine and Press Ctrl+f then type
Do not show hidden files and folders
Hit enter and the exact search result will be in some location like
Hkey_Users\s bla bla bla bla\Microsoft\windows\ShellNoRoam\MUICache"
Edit Three keys here:
1. @shell32.dll,-30499 > Hidden files and folders
2. @shell32.dll,-30500 > Show hidden files and folders
3. @shell32.dll,-30501 > Do not show hidden files and folders
Dont edit anything starting from @ till number ending. Edit under "Date" tab. Rename it to watever you like. Name it completely different Like " Redhat Linux" "Macintosh" "Apple Ipod"
but do remember
Dont know anyother way
Edit: Screen Shot
*www.geocities.com/dalordvirus/hide.jpg