It could be container for virus or...
scrap file originated from Word or Excel file.
How to create such scrap file?
In Microsoft Word and Microsoft Excel applications, you can drag and drop selected document text, drawing objects, and graphics to the Windows desktop. A desktop icon is created for the scrap file, along with a file located in the Windows\Desktop subfolder with an SHS extension. This file is a native program document that contains the information that was selected and dragged onto the Windows desktop. If you select and delete the desktop icon, the corresponding SHS file will also be deleted. You can select and drag a scrap file on the desktop into another document.
Source:
file extension SHS - Microsoft Windows Shell Scrap Object file
www.file-extensions.org/shs-file-extension-microsoft-windows-shell-scrap-object-file
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