As strange as this may seem, I am being found the most for the search term “Show Desktop Shortcut”. For those who missed it, I have an article on the main PCIN.net site called Recreate the Show Desktop Shortcut (reproduced below):
Did you know that Show Desktop is actually a script (technically Microsoft refers to it as a Windows Explorer Command)? If your Show Desktop item has been deleted, you can re-create the script quite easily. Or perhaps you’d like to create a Show Desktop item in a different folder. Simply follow these steps:
Use Notepad to create a text file with the following contents:
Save the file as Show Desktop.scf. (You can name it something else if you prefer, but make sure you use the .scf file extension.)
You can save the file where you want, and then create a shortcut on your Quick Launch toolbar.
You will also need to make sure that the SCF file extension is set up properly in Windows. The settings should be as follows: