you want to disable them, or it's already been disabled?
if it's the latter, browser hijacker spyware/trojans can do it.
so, if you want to do it manually i'd guess it has to do with changing some registry settings.
edit: from
http://www.winguides.com/registry/display.php/442/
Open your registry and find or create the key below.
Create a new DWORD value based on the options below, and set the new value to "1" to enable the restriction or "0" to disable the restriction.
NoBrowserOptions - Disable the Tools > Internet Options menu.