Shell Scrap Object File
The .SHS file extension is primarily associated with 'Shell Scrap Object File' by Microsoft Corporation[1]. They are created selecting part of a document text and then dragging and dropping it outside the document program window (e.g. selecting some lines of text in a Word document, dragging and droping them on the desktop). The operating system will create a .shs file with the selected text, which will be useless alone, and only readable by dragging their icon and dropping it in a program which supports this mechanism[2].