It is more safe to set the following services to manual rather than disabling them. This is because when some times if windows needs a service windows can start it by itself if and only if it is set to manual. If you set it to disabled Windows 7 cannot start the service by it's own.
To open up the Services Window:
Click Start
Select Control Panel
Double click Administrative Tools
Double click Services or
Press [Win] + R or take the RUN option from the start menu.
Now type services.msc in there and press Enter Key
To disable the Unwanted Service:
Scroll down and highlight the service you want to adjust
Right-click on it and choose Properties
Click the stop button.
Select Disable or Manual in the Startup Type scroll bar.
Services to Disable:
Application Experience
Computer Browser (If your PC does not connect to any network)
Desktop Window Manager Session Manager (If you don't want the aero effects)
Diagnostic Policy Service
Disk Defragmenter
Distributed Link Tracking Client
IP Helper
Offline Files
Portable Device Enumerator Service
Print Spooler (If you do not use Printer)
Protected Storage
Remote Registry (You can safely disable it for more Security)
Secondary Logon
Security Center
Server (If your computer do not connect with any network)
Tablet PC Input Service
TCP/IP NetBIOS Helper
Windows Defender
Windows Error Reporting Service
Windows Media Center Service Launcher
Windows Search (If you rarely use Windows Search feature )
Windows Time (If you do not want to synchronize system time with internet time automatically)