File Type Associations in Windows 7

On Windows 7 if you do the following:

1. Go to the Orb and in the search box type “associated”

2. The first item that pops up under Control Panel (1) is “Change file type associated with a file extension”

3. If you click on that link it takes you to: Control PanelProgramsDefault ProgramsSet Associations

Is there a file under Windows associated with this link? If so where can it be found?