The shs file extension is associated with Microsoft Windows Shell Scrap Objects. In the past .shs files were generated in older versions of Microsoft Office programs (Excel, Word etc.) in case the user dragged certain elements to their desktop. An icon representing the scrap file was created on the desktop and the file itself was saved in default Windows\Desktop subfolder.
Many users are actually looking for a way to convert or recover these .shs files back to documents, but this is unfortunately not possible. What you can do is to drag the shortcut link (desktop icon) back from the desktop, but this will only work if the file is still located in the default location.Open SHS file Open XLS file