Restore Show Desktop Icon to Quick Launch on Taskbar

If the Show Desktop icon is deleted from Quick Launch, the procedure below will recreate the file.
Open Notepad and enter the following text:
[Shell]
Command=2
IconFile=explorer.exe,3
[Taskbar]
Command=ToggleDesktop
Save the new file as Show Desktop.scf then drag and drop the icon on the Quick Launch bar or whatever location you want the shortcut to appear.
Using the Regsvr32 command
Click Start, Run and type the following command:
regsvr32 /n /i:U shell32.dll
The Show Desktop icon file should be available now.