Manual steps to re-create the Show Desktop icon on the Quick Launch toolbar

The Show Desktop icon is not an ordinary program shortcut. If the icon is deleted, the procedure for re-creating the icon is not obvious. To manually re-create the Show Desktop icon, follow these steps:

1. Click Start , click Run, type notepad, and then click OK.

2. In Notepad, type the following text on individual lines:

[Shell]
Command=2
IconFile=explorer.exe,3
[Taskbar]
Command=ToggleDesktop

3.  On the File menu, click Save As, and then save the file to your desktop as Show Desktop.scf.
Note Notepad might automatically append a .txt extension to the file name. Remove this extension if present. The file name should be Show Desktop.scf.

The file must now be moved to the correct folder in the user profile to appear in the Quick Launch toolbar. To manually do this, use one of the following methods.

Method 1

1.  Use the mouse to drag the Show Desktop.scf icon to the Quick Launch toolbar or another location where you want the shortcut to appear.

2.  Click Move Here.

Method 2

1.  Use Windows Explorer to locate the following folders:
Microsoft Windows 95 and Microsoft Windows 98
Windows/Application Data/Microsoft/Internet Explorer/Quick Launch
Microsoft Windows NT, Microsoft Windows 2000, and Microsoft Windows XP
C:/Documents and Settings/Username/Application Data/Microsoft/Internet Explorer/Quick Launch
Note Username refers to the account name where you want to put the icon.

2.  Use the mouse to drag the Show Desktop.scf file to the Quick Launch folder.

3.  Click Move Here.

ref: http://support.microsoft.com/kb/190355