Restore the Hide Desktop Icons in Windows XP

Click Start, Run and type the following 

command:  regsvr32 /n /i:U shell32.dll 

The Show Desktop icon file should be available now. 

OR

You Can use next process for restoring desktop icons.

Click Start, Run, and type Notepad.exe. Copy the following contents to Notepad.

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