REGEDIT4

[HKEY_LOCAL_MACHINE\SOFTWARE\Clients\Mail\Gmail]
@="Google Mail"

[HKEY_LOCAL_MACHINE\SOFTWARE\Clients\Mail\Gmail\Protocols\mailto]
@="URL:MailTo Protocol"

[HKEY_LOCAL_MACHINE\SOFTWARE\Clients\Mail\Gmail\Protocols\mailto\shell\open\command]
@="iexplore.exe -nohome https://mail.google.com/mail/?view=cm&tearoff=1&fs=1&to=%1"

[HKEY_LOCAL_MACHINE\SOFTWARE\Clients\Mail\Gmail\shell\open\command]
@="iexplore.exe -nohome gmail.google.com"