It is a text file (now that I'm on an English W2K system) :)

[Shell]
Command=2
IconFile=explorer.exe,3
[Taskbar]
Command=ToggleDesktop

>Ah, ha!
>The "Application Data" and all subdirs were hidden.
>And, the Show Desktop.scf file is missing.
>Send me a copy of your file, if it is text, and I use it for my stuff, after editing. (If it's an ascii file, of course)
>Thanks!
>JLK