When you delete the IE icon from your desktop, the registry entry for the NameSpace is deleted. Use Regedt32 to select:

HKEY_LOCAL_MACHINE\Software\ Microsoft\Windows\CurrentVersion\explorer\Desktop\NameSpace

On the Edit menu, choose Add Key. Enter a Key Name of \{FBF23B42-E3F0-101B-8488-00AA003E56F8\} and leave the Class blank.

Select the \{FBF23B42-E3F0-101B-8488-00AA003E56F8\} key. On the Edit menu, choose Add Value. Leave the Value Name blank and the Data Type as REG_SZ. Click OK. Enter a string value of The Internet.

Exit the registry editor, shutdown and restart your computer.

If the IE icon does not appear on your desktop, use Explorer / Tools / Find / Files and Folders to locate Iexplore.exe. Use the right mouse button to drag Iexplore.exe from the Find window to your desktop, clicking Create Shortcut(s) Here. This icon may have standard shortcut properties. Use Control Panel / Internet to set IE properties.