Manual steps to re-create the Show Desktop icon

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.

Ref: MSDN