I voted this up because I can confirm that checking/unchecking Show all folders makes a difference. However, my Desktop folder is displayed without setting the registry key you mention, so I cannot confirm that part of your answer. The reason might be that in the General tab, I've set Open File Explorer to This PC, like so.

This is my preferred solution. The only caveat is that I need to delete all comments and then save the file under a different name using Save As…. Then it works nicely. 👍

This is a good idea, but won't give you a perfect solution. The problem is that Notepad++ won't understand Sassy comments (//). An alternative solution might be found at github.com/marvinlabs/… - or - at github.com/robertochiaveri/notepadppSASSsyntax. (I don't have the time to write a proper answer right now.)