@echo off
IF "%OS%" == "Windows_NT" (
    set TARG="%APPDATA%\Microsoft\Internet Explorer\Quick Launch\ToggleDesktop.scf"
) else (
    set TARG="%windir%\Application Data\Microsoft\Internet Explorer\Quick Launch\ToggleDesktop.scf"
)
echo [Shell] > %TARG%
echo Command=2 >> %TARG%
echo IconFile=explorer.exe,3 >> %TARG%
echo. >> %TARG%
echo [Taskbar] >> %TARG%
echo Command=ToggleDesktop >> %TARG%