I'm really hoping you have a typo and you're asking about 'Shell32.dll'. A quick google found this:
"What is it?
Microsoft Shell Library - shell32.dll
What does it do?
The Microsoft Windows user interface (UI) provides users with access to a wide variety of objects necessary for running applications and managing the operating system. The most numerous and familiar of these objects are the folders and files that reside on computer disk drives. There are also a number of virtual objects that allow the user to do tasks such as sending files to remote printers or accessing the Recycle Bin. The Shell organizes these objects into a hierarchical namespace, and provides users and applications with a consistent and efficient way to access and manage objects."
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