Summary: Several things are slightly different in Windows Vista, and the location of the File Associations dialog is just one.
I'm using windows Vista, how do I set file associations here? There is no files type tab in Windows Explorer Folders Options.
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I read this question and went "huh?". But you're absolutely right; the file association dialog that we've come to love and hate that's been part of Windows Explorer is no longer there.
The question, of course, is where did it go? To a more logical place perhaps, but with nary a clue as to how to find it.
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File associations are used to tell Windows what program opens what kind of file. For example after you install Microsoft Office, file associations tell Windows that a ".doc" file should be opened by Microsoft Word.
In the past when we've needed to view or modify these settings, we'd fire up Windows Explorer, click on Tools, Folder Options... and then the File Types tab. Only one problem on Vista: it's not there:

On Vista we instead open up Control Panel:

Click on Programs:

Finally we see something that sounds appropriate. Click on Make a file type always open in a specific program:

It'll take a few seconds to load up as it scans the registry for all the settings to be displayed. Once loaded, you can then change which programs open which file types.
Why the move?
It's hard to say, though I do frequently fault Microsoft for changing things that simply don't need to be changed. There's an argument that this should always have been in Control Panel and I actually agree with that. But to move it, without even a hint or a clue as to where to go instead, seems fairly unhelpful.
Related:
Ask Leo! - What does "This file does not have a program associated with it" mean?
Ask Leo! - How do I make something other than "Picture and FAX Viewer" the default for viewing pictures?
Article C3133 - August 28, 2007
i have an xlxs file and can't find in the association listing?? HELP!!!
Posted by: bruce at October 21, 2009 10:10 AMI had a problem with XP where I could not open a WVM attachment to an email. I added WVM via folder options and that corrected the problem for my email. However, my wife is a separate user on the same computer. When she brings up her emails the attached WVM file comes up as unknown and will not open. Why can I oppen and my wife can not?
Posted by: Ray Burke at November 24, 2009 8:02 PMI have a similar problem to Bokansen. Itunes 9.0 associates itself with
Posted by: Rob at November 28, 2009 6:53 AM.lnk files, so all of the shortcuts on my computer now open Itunes.
I have uninstalled, reinstalled, installed an earlier version, and gone
to file associations, but there is no viable options there.
I dont think this is a common problem, but I know there are others out
there who have the same trouble.
Any suggestions on how to fix this?
Thanks
in the aove discussion of set assoc. your answer was too generic. if you want to open a pdf file, and an error message reads go to the control panel ans set assoc., then what do yo set the assoc to in order to read a pdf attachment to an email i received. i read the above but again your answer is almost there. it should provide a specific example such as the one i js provided
Posted by: mitchell rothman at December 25, 2009 8:24 PMI would like to share a solution related to file association issues. My situation, I associated a program (name not important) to its file type. Then I uninstalled that application and upgraded to new version. Vista would not let me re-associate the file! Short answer, modified a key in registry pointing to old file executable, and fixed problem. Hope this helps somebody, it is a Microsoft bug.
Posted by: al at January 28, 2010 12:15 PM