Just create the file as I gave it (user’s home directory), unless you want to make it system-wide. You will need to create the environment.d directory with mkdir ~/.confg/environment.d first. It does not really matter what you call the file itself. Just choose something meaningful and add the environment variable as already described.
BTW, to do this just for simple-scan, you could create a user-level override to the .desktop file…
cp /usr/share/applications/simple-scan.desktop ~/.local/share/applications/ then edit ~/.local/share/applications/simple-scan.desktop
changing the “Exec” entry to Exec=env LIBGL_ALWAYS_SOFTWARE=1 simple-scan
That might be preferable, as the first method may affect other graphical apps as well.
Seems to be working consistently with the latest releases. So thanks for the help and encouragement!! 
…or so I thought. No response from the scanner after 2 attempts (after PC cold start), 3rd attempt successful
That seems to be a different issue…waking up the scanner?
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