The Show Desktop tool, usually part of the Quick launch bar, is not an ordinary program shortcut.
If it is deleted, the procedure for re-creating it is not obvious. Follow these steps:
Open Notepad and type the following text:
[Shell]
Command=2
IconFile=explorer.exe,3
[Taskbar] Command=ToggleDesktop
Save the new file as Show Desktop.scf.
Drag the file’s icon to the Quick Launch bar or any other location where you want the shortcut to appear.
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