In Vista it’s a little bit different than in XP, you are only able to unhide files at the control panel.

Do the following to unhide system files:

1. Start Button
2. Control Panel
3. Folder Options
4. View tab
5. Check “Hidden files and folders: Show all files and folders”
6. Uncheck “Hide protected operating system files (Recommended)”
7. Click “apply” and then “OK”