$SourceFileLocation="C:\Windows\notepad.exe"
$ShortcutLocation=[Environment]::GetFolderPath("Desktop")+"\notepad.lnk"
$WScriptShell=New-Object -ComObject WScript.Shell
$Shortcut=$WScriptShell.CreateShortcut($ShortcutLocation)
$Shortcut.TargetPath=$SourceFileLocation
$Shortcut.Save()