Instructables
I recently saw a 'ible by kermitfry here and i decided to kick it up a notch.

Not only are we making a desktop unclickable, we're going to hide the taskbar, AND invert the mouse. This instructable will be more step-by-step for those less tech-savy people out there.
 
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Step 1: Screen Printing

Picture of Screen Printing
For this part we are going to be using MS Paint so if you somehow deleted it you could download it here

1. Press the screen print button on your keyboard (PrtScn on most keyboards)
2. Open Paint and press edit then click paste
3. Click image and press flip/rotate and press vertical in the menu that pops up. Press ok
4. Click image and press flip/rotate and press horizontal in the menu that pops up. Press ok
5. You want to save this image and name it something you can remember(trolled) and somewhere you can remember(desktop)

Step 2: "Fixing" the Desktop

1. Go to the desktop
2a. (Win XP)Right click the desktop and go to "arrange icons by" and click "show desktop icons"
2b. (Win Vista and above)Right click the desktop and go to "view" and click "show desktop icons"
3. Right click the taskbar and click properties. A menu will pop up and click "lock the taskbar" if not already unchecked. Press OK
4. Click and hold a free space on the taskbar and drag it to the top so it stays there.
5. Click and drag the tab on bottom of the taskbar up so only a small blue line is seen
6. Set the wallpaper to the picture you made (Yes, it's supposed to be upside down)
7. Lastly press Ctrl + Alt and the downward arrow key.

Step 3: Laugh it Out

Picture of Laugh it Out
Watch as your mom/dad/sister/brother/dog/friend/robot/stalker/acquaintance try to figure out what's wrong with their computer and laugh 'till your heart's content. IF and only IF you want to help them out now that the joke is over, just do the opposite of Step 2 but #6 is Ctrl + Alt UPWARD direction this time. You might want to change their wallpaper back to what it was too.