Right click on the desktop, and create a new shortcut
The location of this shortcut will be rundll32.exe DwmApi #105
Name the shortcut what ever you like.
With your new shortcut on the desktop, right click it and select Properties
In the Properties window, make sure that the shortcut tab
is selected, then click on Change Icon...
in the change Icon box type in explorer.exe
, pick the Flip3D icon > OK > Apply.
Right click your new shortcut again and select Pin To Taskbar
Delete the shortcut on the desktop and click that button on the taskbar!
Or you can download it here
(Note - you'll need to unblock it in the properties box)
Hope this helps EDIT:
Are you trying to do this in Windows XP or Windows 7?