Restore the Show Desktop icon

I have had at least three people ask me how to do this lately, so I thought I would throw it up on the web site for all of us to have as a reference:

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.    Click File —> Save As from the menus
4.    In the Save In box, choose Desktop
5.    In the file name box type:   Show Desktop.scf
6.    Click Save