To locate the file needed for the command, use the Find or Search function from the Start button and search for files and folders on the primary drive (usually C:) with the search phrase of “Show Desktop.scf” (including the quotation marks).
If you don’t find the file, you can recreate it by opening Notepad (in the Accessories section of the Programs menu) and typing the following lines:
[Shell]
Command=2
IconFile=explorer.exe,3
[Taskbar]
Command=ToggleDesktop
Save the file with the name “Show Desktop.scf” to your Desktop (this time without the quotation marks). Close Notepad and locate the newly created Show Desktop icon, then left-click and drag it to the Quick Launch toolbar.
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