From Just Solve the File Format Problem
Shell Scrap Object Files are OLE documents created by Microsoft products. They are created by dragging objects off the document to a file folder. Considered a security risk, Microsoft dropped support with Windows Vista. Microsoft Office 2007 or earlier is needed in order to drag them back onto a document for viewing and conversion.
Scrap files have the extension .SHS and use the OLE container format.
.SHS files generally have a file inside named "ITEM000FMT" which contains the hex values "
02 00 23 33"