Files with an SHS file extension are most commonly associated with Microsoft Word and Excel. These files are also known as scrap files and are created through MS Word and Excel when a user, for some reason, drags and drops selected document text on to the desktop. SHS files contain a copy of the highlighted and dropped contents in its original document format (either from Word or Excel) and are used to copy parts of a document so that it can be inserted into another or different document.
SHS files cannot be opened directly though by double-clicking them since they are considered as OLE object files. They can however be dragged into another opened document in both MS Word and MS Excel so the content of which can be viewed. SHS files are represented with an associated icon on to the desktop. If the user deletes this icon the SHS scrap file is also deleted.
SHS or scrap files however are not supported anymore after the release of Windows Vista. Earlier versions support SHS files because the system includes Windows Shell Scrap Object Handler which is not present anymore in the more modern versions of Windows starting from Vista. Thus, SHS files can only be generated and opened using Microsoft Word and Excel installed in order versions of Microsoft Windows like Windows 98 or Windows 2000.