This comes in handy for all kinds of stuff.

Create a Windows shortcut/LNK file:

# LNK path and filename. Requires full path (included with $PWD).
$link = (New-Object -ComObject WScript.Shell).CreateShortcut("$PWD\Calculator.lnk")
 
# Window style. 7=Minimized, 1=Normal, 3=Maximized 
$link.WindowStyle = '7' 
 
# File to be executed. CMD-style environmental variables with %'s are okay. 
$link.TargetPath = '%SYSTEMROOT%\system32\calc.exe'
 
# Arguments to pass to the executed command. Empty string is okay if none.
$link.Arguments = ''
 
# Working directory commands should be run from.
$link.WorkingDirectory = "C:\"
 
# Shortcut hotkey - Not required. Unset by default. Uncomment to enable.
# $link.HotKey = 'CTRL+V'   # Example: 'CTRL+V'
 
# Shortcut icon. Some common icons built into Windows are:
# - Installer icon: "%SYSTEMROOT%\system32\imageres.dll,82"
# - PDF icon: "%ProgramFiles(x86)%\Microsoft\Edge\Application\msedge.exe,13"
# - Blank/transparent icon: "%SystemRoot%\explorer.exe,22"
$link.IconLocation = "%SYSTEMROOT%\system32\calc.exe"
 
# Run this to save the LNK file.
$link.Save()