there are many ways, but i find most viruses are not written well enough to avoid a simple explorer.exe trick.
1) open the folder above the file/folders to be deleted
2) second create a file del.bat and type
cmd in it
3) run del.bat this will open a command prompt with the path you require already placed as the starting point \>
4) now open task manager (usually with ctrl+alt+del)
5) end task on explorer.exe
6) now switch back to the command window, it should not have been closed
7) type del
name of file/folder here
-this should delete the file wich was attatched to you windows
8 ) now close the command window and move back to task manager and click
new task and simply type explorer to regain your windows functionality without restarting