"Menu and Toolbar" preference panel

[rutha1]

"To define a shortcut, first go to the "Menu and Toolbar" preference panel and select the "Editable menu accelerators" check box. "

Where is it?  There's no icon for it and it doesn't seem to be listed under Tools or File or View.
____________________________________________________________
Love Spell
Click here to light up your life with a love spell!
http://thirdpartyoffers.netzero.net/TGL2241/c?cp=c39R1JkzURy9dN6Z5fh2cwAAJ1FstIxt2bbPoQXPSFBIZRsFAAYAAAAAAAAAAAAAAAAAAADNAAAAAAAAAAAAAAAAAAAARwAAAAA=