1.Right click an empty area on your desktop
2.Select New>> Shortcut
3.In the textbox titled: "Type the location of the item:", type in:

C:\Windows\system32\rundll32.exe DwmApi #105

(copy and paste the above)
 
4.Select Next
In the textbox titled: "Type a name for this shortcut:", type in:

Flip 3D
 
5.Select Finish
Your new Flip 3D shortcut will now reside on your desktop. If you would like to change the default icon to the Flip 3D icon, here's how:

1.Right click your new Flip 3D icon
2.Select Properties
3.Select the "Change Icon" button
4.Select the "Browse" button
5.Scroll the list in the right pane to find the entry titled: "imageres.dll"
6.Single left click the entry to select it
7.Select the "Open" button
8.Single left click the Flip 3D icon in the upper left corner of the window to select it
9.Click OK to apply the change to your new Flip 3D shortcut

Many users like to have the Flip 3D shortcut in their Quick Launch Bar. To place the shortcut in the Quick Launch Bar, simply right click the Flip 3D desktop shortcut and select "Add to Quick Launch" from the resulting menu. Alternately, you can drag and drop the icon on to the Quick Launch Bar.