How to Recover & Create "Show Desktop" Icon Function on Windows 7, Vista, XP and 2000

Learn how to create or restore the Windows Show Desktop icon (Show Desktop.scf)to hide, restore applications and easily access your desktop. Covers Windows XP, Vista, Windows 7, Windows 2000 and Windows 2003 Server

http://www.firewall.cx/microsoft-knowledgebase/windows-2000-server/920-windows-show-desktop.html