I normally prefer to work with hidden and system files not visible, however very often there is a need to view such files. Normal way of enabling this via Widows Explorer (ALT + Tools > Folder Options > View) is way too many clicks for my liking.

Here is a simple vbscript which will toggle show hidden and system files option with a single click:

Dim isHiden, strHidden, strSystem
Dim WshShell
On Error Resume Next

strHidden = "HKCU\Software\Microsoft\Windows\CurrentVersion\Explorer\Advanced\Hidden"
strSystem = "HKCU\Software\Microsoft\Windows\CurrentVersion\Explorer\Advanced\SuperHidden"

Set WshShell = WScript.CreateObject("WScript.Shell")
isHiden = WshShell.RegRead(strHidden)

If isHiden = 2 Then 'currently hidden
 WshShell.RegWrite strHidden, 1, "REG_DWORD"
 WshShell.RegWrite strSystem, 1, "REG_DWORD"
 WScript.Echo "Hidden and System file will be shown"
Else    'not currently hidden
 WshShell.RegWrite strHidden, 2, "REG_DWORD"
 WshShell.RegWrite strSystem, 0, "REG_DWORD"
 WScript.Echo "Hidden and System file will NOT be shown"
End If

Download script from here.

Tested on Windows 7