Are you trying to restrict users from running any .exe files or just certain ones? If you don't want users to be able to run any .exe files, you might as well remove the user account from the machine - they won't be able to do anything.
You may want to start off by making the restricted users 'limited users' in control panel and test to see what they can do and can't do. Then, if you want to restrict more than that just reply with the specifics.
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