Код:

With WScript.CreateObject("WScript.Shell")
With .CreateShortcut(objFSO.BuildPath(.SpecialFolders.Item("Desktop"), objFSO.GetBaseName(strFileName) & ".lnk"))
.TargetPath = objFile.Path
.WorkingDirectory = objFile.ParentFolder.Path
.Description = "Это мой ярлык"
.Save
End With
End With