Take `%UserProfile%\Desktop\desktop.ini` for example.

1. Create a desktop.ini file with content below and saved in **UTF-16 LE with BOM**. Hopefully notepad.exe has such choice to use the right encoding.

```ini
[.ShellClassInfo]
LocalizedResourceName=@%SystemRoot%\system32\shell32.dll,-21769
IconResource=%SystemRoot%\system32\imageres.dll,-183
```

2. Change desktop.ini's attributes to `+A +S +H` (Archived, System, Hidden)

```cmd
attrib +A +S +H %UserProfile%\Desktop\desktop.ini
```

3. Change `%UserProfile%\Desktop` folder's attributes to `+R` (Read-only)

```cmd
attrib +R %UserProfile%\Desktop
```

4. Restart explorer.exe

### Debug

If it doesn't work, try `attrib +S %UserProfile%\Desktop`.

### Default folders' desktop.ini

#### Documents

```ini
[.ShellClassInfo]
LocalizedResourceName=@%SystemRoot%\system32\shell32.dll,-21770
IconResource=%SystemRoot%\system32\imageres.dll,-112
IconFile=%SystemRoot%\system32\shell32.dll
IconIndex=-235
```

#### Pictures

```ini
[.ShellClassInfo]
LocalizedResourceName=@%SystemRoot%\system32\shell32.dll,-21779
InfoTip=@%SystemRoot%\system32\shell32.dll,-12688
IconResource=%SystemRoot%\system32\imageres.dll,-113
IconFile=%SystemRoot%\system32\shell32.dll
IconIndex=-236
```

#### Downloads

```ini
[.ShellClassInfo]
LocalizedResourceName=@%SystemRoot%\system32\shell32.dll,-21798
IconResource=%SystemRoot%\system32\imageres.dll,-184
```

#### Favorites

```ini
[.ShellClassInfo]
LocalizedResourceName=@%SystemRoot%\system32\shell32.dll,-21796
IconResource=%SystemRoot%\system32\imageres.dll,-115
IconFile=%SystemRoot%\system32\shell32.dll
IconIndex=-173
```

#### Links

```ini
[.ShellClassInfo]
LocalizedResourceName=@%SystemRoot%\system32\shell32.dll,-21810
IconResource=%SystemRoot%\system32\imageres.dll,-185
DefaultDropEffect=4
[LocalizedFileNames]
Desktop.lnk=@shell32.dll,-21769
Downloads.lnk=@shell32.dll,-21798
```

#### Music

```ini
[.ShellClassInfo]
LocalizedResourceName=@%SystemRoot%\system32\shell32.dll,-21790
InfoTip=@%SystemRoot%\system32\shell32.dll,-12689
IconResource=%SystemRoot%\system32\imageres.dll,-108
IconFile=%SystemRoot%\system32\shell32.dll
IconIndex=-237
```

#### Videos

```ini
[.ShellClassInfo]
LocalizedResourceName=@%SystemRoot%\system32\shell32.dll,-21791
InfoTip=@%SystemRoot%\system32\shell32.dll,-12690
IconResource=%SystemRoot%\system32\imageres.dll,-189
IconFile=%SystemRoot%\system32\shell32.dll
IconIndex=-238
```