Accidentally deleted the Show desktop shortcut or icon

In order to restore this open up notepad.
Copy and paste the following below into the file.
[Shell]
Command=2
IconFile=explorer.exe,3
[Taskbar]
Command=ToggleDesktop
Save the file as ShowDesktop.scf and put it in the c:documents and settings%user%application datamicrosoftinternet explorerquick launch.
Once you do that your icon should reappear.