在windows中，显示桌面.scf的内容是：
[Shell]
Command=2
IconFile=explorer.exe,3
[Taskbar]
Command=ToggleDesktop

下面给出的是Javascript脚本，Delphi和C#代码写的模拟显示桌面功能的效果代码，具体如下：
JavaScript

<script language="JScript">
    function fnIShellDispatch4ToggleDesktopJ()
    {
        var objShell = new ActiveXObject("Shell.Application");
       
        objShell.ToggleDesktop();
    }
</script>

uses ComObj;
procedure TForm1.Button1Click(Sender: TObject);
var
  vShellApplication: OleVariant;
begin
  vShellApplication := CreateOleObject('Shell.Application');
  vShellApplication.ToggleDesktop;
end;

补充一个C#的写法：

private void button1_Click(object sender, EventArgs e)
{
    Type oleType = Type.GetTypeFromProgID("Shell.Application");
    object oleObject = System.Activator.CreateInstance(oleType);
    oleType.InvokeMember("ToggleDesktop", BindingFlags.InvokeMethod, null, oleObject, null);
}