Show and Hide Desktop Icon

procedure ShowDesktopIcons(const Visible: Boolean);
var
  h: THandle;
begin
  h := FindWindow('ProgMan', nil);
  if h = 0 then
    RaiseLastOSError;
  if Visible then
    ShowWindow(h, SW_SHOW)
  else
    ShowWindow(h, SW_HIDE);
end;

procedure TForm1.btnHideClick(Sender: TObject);
begin
  ShowDesktopIcons(False);
end;

procedure TForm1.btnShowClick(Sender: TObject);
begin
  ShowDesktopIcons(True);
end;

Its work w/o restarting win explorer and 

this method works too in windows 7 , TESTED !!!