In what operating system?
You can read this:
How to Re-create the Show Desktop Icon on Quick Launch Toolbar
http://support.microsoft.com/support/kb/articles/q190/3/55.asp
or try this:
You have deleted the Show Desktop shortcut from the Quick Launch Bar.
You should have a copy in the System folder, normally
C:\Windows\System
Just copy "Show Desktop.scf" to C:\WINDOWS\Application
Data\Microsoft\Internet Explorer\Quick Launch
....Alan