I just dug through one of the databases and it gives this info. Would be interested to know what happens when you try it?

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.