AppleScript to Toggle the Desktop

AppleScript to Toggle the Desktop.scpt

tell application "System Events"
    set frontMostApp to short name of the first process whose frontmost is true
end tell
try
    set theDefault to ((do shell script "defaults read com.apple.finder CreateDesktop") as integer) as boolean
on error -- if the default value doesn't already exist, create it.
    do shell script "defaults write com.apple.finder CreateDesktop 1"
    set theDefault to ((do shell script "defaults read com.apple.finder CreateDesktop") as integer) as boolean
end try
do shell script "defaults write com.apple.finder CreateDesktop " & (((not theDefault) as integer) as string)
tell application "Finder" to quit
delay 1
tell application "Finder" to launch
tell application "System Events"
    set the frontmost of process frontMostApp to true
end tell