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 to their desktop. An icon was created for the scrap file on the desktop and the file saved in default Windows\Desktop subfolder.
Users usually try to convert these old .shs back to their documents or spreadsheets (such as .xlsx), however 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 XLSX file