Restore Show Desktop Icon - XP

If the Show Desktop icon is deleted from Quick Launch, the procedure below will recreate the file.

Open Notepad and enter the following text: 

[Shell]
Command=2
IconFile=explorer.exe,3
[Taskbar]
Command=ToggleDesktop

Save the new file as Show Desktop.scf 
Then drag and drop the icon on the Quick Launch bar or whatever location you want the shortcut to appear.