For this you need a small software known as Resource Hacker
You can download the latest version here

Lets start….!
Make sure that Google Talk is not running.
Fire up Resource Hacker
Open the main Google Talk executable file. ie.C:\Program Files\Google\Google Talk\googletalk.exe
You will see a Tree Structure on the left.Just expand Menu, you will see a collection of menus coming up.
Just open the Menu named 110>0.On the right you will see some source code.In that just search for MENUITEM “About…”, 40023, MFT_STRING, MFS_ENABLEDJust above it copy this line of code

MENUITEM “Settings”, 40003, MFT_STRING, MFS_ENABLED
Click on ‘Compile Script‘ from the top & you are done.Just save the file & start Google Talk.