Microsoft's Windows creates scrap files, otherwise known as .shs files, when the user drags and drops or copies and pastes a portion of an existing Word or Excel file to the desktop. A Windows .DLL file, which is called the Windows Shell Scrap Object Handler, interacts with these scrap files, which cannot be opened directly. Fortunately, you can convert the information in scrap files to .xls format using a simple drag-and-drop.
Open a blank Excel workbook by selecting "New" from the "File" menu.
Drag and drop the .shs file on to the new workbook by highlighting the scrap file icon on the desktop and dragging it onto the worksheet. Alternatively, you can copy and paste. To do this, click the scrap file icon, and then right-click and select "Copy" from the pop-up menu. Left-click on the Excel workbook, and then right-click and select "Paste" from the pop-up menu. The information stored in the scrap file should now appear within the worksheet.
Save the file. Select "Save As" from the "File" menu, and then enter a file name in the box at the top of the window that opens. By default, Excel saves files in the workbook format native to the version. For versions prior to Microsoft Office 2007, this is the .xls format. If you have Excel 2007 or later and want to save the file as .xls, select this format from the "Format" drop-down menu below the box where you entered the file name.
Although official Microsoft documentation claims that .shs files cannot be inserted into Office documents, some users report success when inserting the scrap file as an "Object" from the "Insert" menu.
Because .shs files are executable, they can be used to disseminate viruses. Only open files from trusted sources.