M$KB Article reproduced below:
To re-create the Show Desktop icon on the Quick Launch toolbar, follow these steps:
1. Use any text editor (such as Notepad) to create a file with the following lines:
[Shell]
Command=2
IconFile=explorer.exe,3
[Taskbar]
Command=ToggleDesktop
2. Save the new file as a file named Show Desktop.scf in the Windows\System folder.
3.Quit Notepad.
4. Using Windows Explorer or My Computer, right-click the "Show Desktop.scf" file, and then click Create Shortcut.
5. Copy the shortcut to the appropriate folder.
In Microsoft Windows 95 or Windows 98: Windows\Application Data\Microsoft\Internet Explorer\Quick Launch
In Microsoft Windows NT or Microsoft Windows 2000: Winnt\System32
6. Rename the shortcut to Desktop.
The Show Desktop icon automatically appears on the Quick Launch toolbar.
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