Okay. This is totally ridiculous. I have searched the net extensively and this problem has been around since XP. Maybe earlier. And I can't believe the number of myths and misinformation that is out there concerning this issue. And NOBODY HAS A SOLUTION
THAT WORKS. Unless of course, you go back and recheck the "Hide Protected Operating System Files" box. I want to have access to and be able to see those files. I have done that since Windows 98 and I want the ability in Windows 8 as well. I have never accidently
trashed my system by having them visible.
And for what it is worth, deleting the icon does not cause any problems WHATSOEVER with Windows. I've deleted it hundreds of times with no ill effects other than THE STUPID ICON KEEPS COMING BACK!!!!
Not right away usually, but within a couple of days, just like a bad penny, there it sits on my desktop.
There is no reason in the world why opting to view my hidden and system files should force me to have this icon show up on my desktop.