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, click Save As, and then save the file to your desktop as "Show Desktop.scf" (include the "" in the filename.
And that should work.