I have seen this problem a few times and I found this on the Internet
What you’ll need to do is create a file in Notepad and save it to where Show Desktop should be.
Go to Start/Run and type in “notepad” (without the quotes) then type in these lines:
[Shell]
Command=2
IconFile=explorer.exe,3
[Taskbar]
Command=ToggleDesktop
Next, save the file with the name “Show Desktop.scf” in the folder
C:\Documents and Settings\USERNAME\Application Data\Microsoft\Internet Explorer\ Quick Launch
Your actual user account name goes where it says USERNAME
(Since the Application Data folder is a hidden folder you will probable have to go into the My Computer-Tools-Folder Options-View-Show hidden files and folders)
The Show Desktop icon should reappear next to your Start button and you can close out Notepad.
~ David
P.S. Of course you could use Win Key+D to close all windows and take you to your desktop.
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