Use this microsoft registry file taken from this link. There are also other options and an autofix link. This registry file will not work for Windows 7.

{code class="brush: powershell"}Windows Registry Editor Version 5.00 [HKEY_CURRENT_USER\Software\Microsoft\Windows\CurrentVersion\Explorer\HideDesktopIcons\NewStartPanel] "{871C5380-42A0-1069-A2EA-08002B30309D}"=dword:00000000 [HKEY_CURRENT_USER\Software\Microsoft\Windows\CurrentVersion\Explorer\HideDesktopIcons\ClassicStartMenu] "{871C5380-42A0-1069-A2EA-08002B30309D}"=dword:00000000{/code}

or

• Goto Add and Remove programs look for the Set Program Access and Defaults
• Select custom choice and at the top click the Internet Explorer option
• The IE icon is now back on the desktop.