right click on the desktop and choose Personalize.
In the left pane under Tasks click Change Desktop Icons. Put the checkmark
back into the checkbox for the Recycle Bin.
Please, please send a bug report to MS. This is one even some folks in MS
are complaining about. I have been corresponding with the team and my
position is that in this one instance, Delete sounds too much like Take Out
The Trash. It is not an option in for the RB in XP.
Help me out here and complain loudly. I think this will be one of the
hottest newbie complaints in Vista for those of us who frequent the
newsgroups to help others.