Right-click on the icon and choose Properties, then click on change icon.
It should take you to %SystemRoot%\system32\imageres.dll. Choose the
appropriate icon (OK, APPLY, OK).
My Show Desktop icon recently disappeared and I had rebuilt it with the text file but the icon was old-style. This method restored the icon as well. Thank you so much!
If you are still curious about the issue you were having with the file appearing as a text file, I am guessing that the problem you are having with the icon is that perhaps your folder settings do not show dot extensions for your files with known application mappings. So the file would still a .txt file just with .scf in the name first.
Open a windows explorer window, press the alt key, choose Folder Options from the tools menu, click the view tab. If Hide Extensions for Knwon File Types is checked, uncheck it. The file now may end in .txt.
I don't know about others, but I always leave mine showing extensions.
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