Perhaps it’s a throwback to my early days with Windows, but I’ve never been able to get used to those Linux desktops whose sole function is to display a wallpaper.
With UB 26.04 and Wayland, we’re caught between two worlds: files and folders in the “Desktop” directory appear on the desktop — if you want them to —, and you can edit or open them, but you can’t create new ones directly, right-clicking now only giving you access to system or desktop settings.
Until a better solution is available, a small icon in Crystal Dock will let you access the “Desktop” directory with a single click and do things as before:
If you’ve created the aliases I mentioned earlier, enter this line in the terminal to create a launcher:
sg /usr/share/applications/nemo-desktop.desktop
Otherwise, use this one:
sudo gedit 2> /dev/null /usr/share/applications/nemo-desktop.desktop
Copy and paste this code, replacing “Desktop” with the corresponding word in your language in the “Exec” line:
[Desktop Entry]
Version=1.1
Type=Application
Name=Nemo desktop
Comment=Display the desktop in Nemo
Icon=user-desktop
Exec=nemo Desktop
Actions=
Categories=Filesystem;GNOME;System;System-Tools;4
Now enter this line to add the new launcher to Crystal Dock:
gedit .config/crystal-dock/Budgie/panel_1.conf
Add its name (without the “.desktop” extension) to the end of the list of launchers, preceded by a semicolonlike this:
launchers="nemo;org.buddiesofbudgie.controlcenter;ubuntu-budgie-welcome_budgie-welcome;nemo-desktop"
Save.
But maybe you'd prefer a keyboard shortcut?
Follow this path without getting lost: 
Budgie Control Centre > Keyboard > View and Customize Shortcuts > Custom Shortcuts > Add Shortcut
Fill in the fields as shown below — replacing “Desktop” with the corresponding word in your language:
To create custom keyboard shortcuts, use the “Super Alt” combination to avoid interfering with pre-programmed shortcuts.