In Windows, the Desktop folder _is_ the root folder, conceptually (but not really). If you open the My Documents folder and press Up you will be in the User folder. Press Up again and you will be in a "Desktop" folder that also includes such things as the Recycle Bin and Control Panel. Press Up again and you will be in My Computer with a list of storage devices.

In reality, that Desktop view is not the _actual_ folder, which is located in the User folder. It's just a special view of the desktop that probably causes more confusion than it is worth.