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Description:  

Disables Active Desktop and prevents users from enabling it.

This setting prevents users from trying to enable or disable Active Desktop while a policy controls it.

If you disable this setting or do not configure it, Active Desktop is disabled by default, but users can enable it.

Note: If both the "Enable Active Desktop" setting and the "Disable Active Desktop" setting are enabled, the
"Disable Active Desktop" setting is ignored. If the "Turn on Classic Shell" setting (in User Configuration
\Administrative Templates\Windows Components\Windows Explorer) is enabled, Active Desktop is disabled,
and both these policies are ignored.

Supported on: Windows Server 2003, Windows XP, and Windows 2000 operating systems only.
Disable Active Desktop
Description Gpedit Regedit CMD Back VBScript PowerShell Script
Gpedit:   

Please perform the following steps:

Please go to Pearl button (Start) and click on the Search programs and files
For more information about the change from Start to Pearl button click here
Type gpedit.msc and press Enter
In the Group Policy window please navigate to User Configuration -> Administrative Templates ->
Desktop -> Desktop and open Disable Active Desktop.
Not Configured -> is the Default state
Enabled -> apply this GPO
Disabled -> this GPO will not be applied

To finish press ok button and close Group Policy window.
Type regedit and press ok
Please confirm User Account Control pop-up
Microsoft official disclaimer

Warning Serious problems might occur if you modify the registry incorrectly by using Registry Editor or by
using another method. These problems might require that you reinstall the operating system. Microsoft
cannot guarantee that these problems can be solved. Modify the registry at your own risk.

Note: This registry key is created by Group Policy when this GPO is Enable. The GPO Default state is Not
Configured -> this registry entry is not present. For Disable this registry entry is not present.

Please navigate to HKEY_CURRENT_USER\Software\Microsoft\Windows\CurrentVersion\Policies
\Explorer
and locate NoActiveDesktop registry key
Regedit:          

Please perform the following steps:

Please go to Pearl button (Start) and click on the Search programs and files
For more information about the change from Start to Pearl button click here
   
   
Double click on NoActiveDesktop and edit the value:

To Enable:
Change the data value with:
NoActiveDesktop = 1

To finish press ok button and close Registry Editor window

Note: Manual editing of this registry key will not be reflected in Group Policy. If you modify this GPO from
Group Policy this registry key will be rewritten.
Type cmd, right click on cmd icon under the Programs and click on Run as administrator
Please confirm User Account Control pop-up
Please select, right and copy a registry key from below, then right click on command prompt window
, select Paste and press Enter

Enabled:
REG add "HKCU\Software\Microsoft\Windows\CurrentVersion\Policies\Explorer" /v NoActiveDesktop /t REG_DWORD /d 1 /f

Not Configured:
REG DELETE "HKCU\Software\Microsoft\Windows\CurrentVersion\Policies\Explorer" /v NoActiveDesktop /f

Note: Manual editing of this registry key will not be reflected in Group Policy. If you modify this GPO from
Group Policy this registry key will be rewritten.
CMD:          

Please perform the following steps:

Please go to Pearl button (Start) and click on the Search programs and files
For more information about the change from Start to Pearl button click here
   
VBScript:          

Const HKEY_CURRENT_USER = &H80000001
strComputer = "."
Set oReg=GetObject("winmgmts:{impersonationLevel=impersonate}!\\" & _
strComputer & "\root\default:StdRegProv")

strKeyPath = "Software\Microsoft\Windows\CurrentVersion\Policies\Explorer"
oReg.CreateKey HKEY_CURRENT_USER,strKeyPath
strValueName = "NoActiveDesktop"
'Enabled
dwValue = 1
oReg.SetDWORDValue HKEY_CURRENT_USER,strKeyPath,strValueName,dwValue
'Not Configured
'oReg.DeleteValue HKEY_CURRENT_USER,strKeyPath,strValueName
   
PowerShell Script :          

Enabled

$RegKey = "HKCU:\Software\Microsoft\Windows\CurrentVersion\Policies"
If(Test-Path ($RegKey + "\Explorer"))
{
 $RegKey = "HKCU:\Software\Microsoft\Windows\CurrentVersion\Policies\Explorer"
  ##Enabled
  New-ItemProperty -path $RegKey -name NoActiveDesktop -value 1 -PropertyType DWord -Force
}
else
{
 New-Item -path $RegKey -name Explorer
 $RegKey = "HKCU:\Software\Microsoft\Windows\CurrentVersion\Policies\Explorer"
  ##Enabled
  New-ItemProperty -path $RegKey -name NoActiveDesktop -value 1 -PropertyType String
}

Not Configured\Disabled

$RegKey = "HKCU:\Software\Microsoft\Windows\CurrentVersion\Policies"
Remove-ItemProperty -Path($RegKey + "\Explorer") -name NoActiveDesktop
If( (Get-Item -Path($RegKey + "\Explorer")).ValueCount -eq 0 -and (Get-Item -Path($RegKey + "\Explorer")).SubKeyCount -eq 0)
{
 Remove-Item -Path($RegKey + "\Explorer")  
}
   
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Result
Result:

Need test pictures.
Verify code.