Follow these steps to enable Desktop icons for Budgie:
Go to Terminal and paste in:
yay nautilus-legacy (press 1, then y)
Then execute this command:
sudo pacman -Syu exempi gnome-autoar gnome-desktop gvfs libexif libnautilus-extension nautilus-sendto tracker git gobject-introspection gtk-doc meson packagekit (yes)
sudo ln -s /usr/lib/gnome-desktop-3.so /usr/libgnome-desktop-3.so.17
yay gnome-tweaks(press 1, y)
Launch Tweaks. Go to Desktop in Tweaks.
Enable Desktop Icons there on the side.
Restart your computer.
When you drag an application icon onto the desktop you may get asked to trust the application first.
Adapted from: https://forum.manjaro.org/t/guide-enable-desktop-icons-in-budgie-1-8-0-stable-upd-nov-15-help-discussion/111448