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Description:  

Prevents users from removing Web content from their Active Desktop.

In Active Desktop, you can add items to the desktop but close them so they are not displayed.

If you enable this setting, items added to the desktop cannot be closed; they always appear on the desktop.
This setting removes the check boxes from items on the Web tab in Display in Control Panel.

Note: This setting does not prevent users from deleting items from their Active Desktop.

Supported on: Windows Server 2003, Windows XP, and Windows 2000 operating systems only.
Prohibit closing items
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 Prohibit closing items.
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
\ActiveDesktop
and locate NoClosingComponents 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 NoClosingComponents and edit the value:

To Enable:
Change the data value with:
NoClosingComponents = 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\ActiveDesktop" /v NoClosingComponents /t REG_DWORD /d 1 /f

Not Configured:
REG DELETE "HKCU\Software\Microsoft\Windows\CurrentVersion\Policies\ActiveDesktop" /v NoClosingComponents /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\ActiveDesktop"
oReg.CreateKey HKEY_CURRENT_USER,strKeyPath
strValueName = "NoClosingComponents"
'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 + "\ActiveDesktop"))
{
 $RegKey = "HKCU:\Software\Microsoft\Windows\CurrentVersion\Policies\ActiveDesktop"
  ##Enabled
  New-ItemProperty -path $RegKey -name NoClosingComponents -value 1 -PropertyType DWord -Force
}
else
{
 New-Item -path $RegKey -name ActiveDesktop
 $RegKey = "HKCU:\Software\Microsoft\Windows\CurrentVersion\Policies\ActiveDesktop"
  ##Enabled
  New-ItemProperty -path $RegKey -name NoClosingComponents -value 1 -PropertyType String
}

Not Configured\Disabled

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

Need test pictures.
Verify code.