I always use my Show Dektop icon especially when I've got tons of application window opened. But I never had to recreate the icon until now. A friend of mine asked me how to re-create the Show Desktop icon as he accidentally deleted his permanently. My first instinct was to simply look at the properties of the shortcut on the Quick Launch toolbar. But that didn't give me enough information to recreate the shortcut. All I found out is that it's just a variation of the Explorer.exe command. To re-create your Show Desktop icon, open your favourite text editor (Notepad, TextPad, etc.) Then, type the following text
Save the file with a filename of Show Desktop.scf (now you can name it anything you want like I Wanna See My Desktop as long as the extension is scf). This Microsoft KB article explains in detail how to do it.