>>According to Windows GUI guidelines, if the user can never select that option, it should disappear. If it is used sometimes and not others, then it should not be enabled.
>
>I'm confused, why would we create a button that could never be selected? So the rule would be, "Never toggle visible, always enabled"?

OK.. I guess I should clarify...

It may be available to a user with the proper authorization, but not be available to others. In this case, you shouldn't disable the button for the non-authorized, it should not appear.