The PowerDesk filter settings are probably hiding your files. Go to the View menu and select "Filters…" (or press Ctrl-F). Make sure the following conditions are true:

1. You have nothing in the "Show only the Following Files" section.

2. All of the check boxes in the "Attributes" section are GRAY checked. Checked means to show only the files with that attribute, and not checked means do not show any files with that attribute. Gray checked means show in any case.

3. "Files and Folders" is checked in the "Display in File List" section.