Create an Application Shortcut to Open Nautilus as Root in Ubuntu

$ sudo nano /usr/share/applications/Nautilus-root.desktop

Paste the following text in the editor that comes up in Terminal:

 [Desktop Entry]
Name=File Browser (Root)
Comment=Browse the filesystem with the file manager
Exec=gksudo nautilus
Icon=file-manager
Terminal=false
Type=Application
Categories=Application;System;

 Hit Ctrl+X  then Y

Done!