REGEDIT4

[HKEY_CLASSES_ROOT\.sh]
@="shfile"

[HKEY_CLASSES_ROOT\shfile]
@="shell script"
"AlwaysShowExt"=""
"BrowserFlags"=dword:00000008
"EditFlags"=dword:00000000

[HKEY_CLASSES_ROOT\shfile\shell]
@=""

[HKEY_CLASSES_ROOT\shfile\shell\open]

[HKEY_CLASSES_ROOT\shfile\shell\open\command]
@="cmd.exe /c call sh \"%1\" %*"