Jacob, thanks for help :)
Let me show you one trick.
To add "Show Desktop" item to ME you should do following things:
1. Create file "ShowDesktop.scf" in the same dir as ME is placed.
2. Open it with Notepad and enter following text:
3. Save it.
4. Open ME, pin it to Desktop (blue pin button ;)
5. Drag "ShowDesktop.scf" file to ME.
6. Have fun :)
Tried on XP SP3.
Sincerely yours, Alex.