The shs file extension is associated with Microsoft Windows Shell Scrap Objects. Typically .shs files were generated in previous versions of Microsoft Office programs (Excel, Word etc.) when the user dragged certain elements (objects like pictures) from the document to their desktop. An icon is created for the scrap file on the desktop and the file is located in default Windows\Desktop subfolder.
Users usually try to convert these .shs back to their documents, but this is actually not possible. At best you would need to the drag these files from desktop back to their respective programs and save the document. A conversion however is not possible.Open SHS file Open DOCX file