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
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You can also right-click on the taskbar (the blue or gray line at the bottom of the screen) and choose "Show the Desktop." It only works when you have programs open though – if you think about it, you'll figure out why.
Rather than use the "Show Desktop" icon, I like the Windows + M or Windows + D shortcut with the keyboard. Fast, easy, and effective. Thanks for your tip too!