Flip 3D is a feature for Windows 7 and Vista that allows users to easily identify all open windows just with a click. This is very useful if you have many windows opened at a time.
Flip 3D can be activated (if aero enabled) with a shortcut key Windows Key+Tab. But if you prefer to activate this with mouse (desktop icon), there are two options that you can choose.
1. Right-click on the desktop and select New, then Shortcut.
2. In the location field, enter C:\Windows\System32\rundll32.exe dwmapi #105 (assuming that Windows is installed on C:)
4. Right-click on this new shortcut icon, then click on Properties.
5. Now click on the Change Icon button and in the ‘Look for icons in this file’ field type %SYSTEMROOT%\system32\imageres.dll, and press Enter.
7. Now drag this Window Switcher icon from your desktop onto the taskbar.
That’s all. [via]