Follow the procedure below
1. Press Ctrl+Shift+Esc to launch task manager
2. Click File | New Task
3. Now type regedit and click Ok
4. Browse the following registry path
Windows NTCurrentVersionImage File Execution.options
5. Under this registry path, you will see subkeys named explorer.exe and iexplorer.exe.
These keys must be pointing to files created by the virus that have been removed (virus/spyware); explorer32dbg.exe and iexplore_dbg.exe.
6. Delete the explorer and iexplorer keys entirely.
7. Close Registry and restart your computer