The Recycle Bin seems to be a mystery to a lot of developers, especially when their marketing department insists that they remove the icon from the Windows CE desktop. The first place that most engineers look is the .DAT and .BIB files, which makes perfect sense. 
It turns out that the Recycle Bin is not a file, but a feature of CEShell.dll and is controlled by the registry. To remove the Recycle Bin add the following to your Platform.reg or Project.reg:
[HKEY_LOCAL_MACHINE\Explorer\Desktop]
     "{000214A1-0000-0000-C000-000000000046}"=-
This is normally set to “Recycle Bin” although I don’t believe that the string value is actually used. By setting the registry value to the minus sign (‘-‘) the value will be removed from the registry.
Similarly, the My Device icon can be removed from the desktop with:
[HKEY_LOCAL_MACHINE\Explorer\Desktop]
    "{000214A0-0000-0000-C000-000000000046}"=-
 
You may also want to look at Summary of Registry Posts
 
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