Be Architect (www.hyperlinksolutions.net)

This Method is working perfectily

Go to the following registry key:
HKLM\Software\Microsoft\Windows\CurrentVersion\Explorer\Adva­nced\Folder\Hidden\SHOWALL

DELETE the value CheckedValue in the right window. (Its type should be REG_SZ and data should be 2.)

Now create a new DWORD value called CheckedValue (same as above, except that the type is REG_DWORD). Modify the value data to 1 (0x00000001).

This should let you change the "Hidden Files and Folders" option.