Ooooooh but wait...
If you are runnin the *CLASSIC START MENU* then it's different.
O.K. Here goes...
Click *START* button on taskbar... > *SETTINGS*... > *TASKBAR and START MENU*... >
Click *START MENU* tab at top of the window that has opened up (there will be two [2] tabs)...
Click the *CUSTOMIZE* button on the lower right side...
On the right hand side of the new window that has opened up there are a list of *BUTTONS... Click on the *ADVANCED* button...
A new larger window will open (like an EXPLORER window), on the left side there will be a Directory tree...
At the top will be:
DESKTOP
MY COMPUTER
3 1/2" FLOPPY (A: )
etc...
Click and HOLD on *MY COMPUTER* with your left mouse button and at the same time click and HOLD the *CONTROL* key and drag the *MY COMPUTER* icon onto *DESKTOP* above it.
It should now be back on your *DESKTOP*.
Damn, my fingers are tired.
Again... I hope this works.