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uses ShlOBJ, ActiveX, ComObj;

function CreateLink(Source,Target,Beschreibung:string):Boolean;
var psl : IShellLink;
    ppf : IPersistFile;
const
  IID_IPersistFile:
     TGUID = (D1:$0000010B;
              D2:$0000;
              D3:$0000;
              D4:($C0,$00,$00,$00,$00,$00,$00,$46));
begin
    result := False;
    if SUCCEEDED(CoCreateInstance(CLSID_ShellLink, nil, CLSCTX_INPROC_SERVER, IID_IShellLinkA, psl)) then begin
       psl.SetPath(PChar(Source));
       psl.SetDescription(PChar(Beschreibung));
       if SUCCEEDED(psl.QueryInterface(IID_IPersistFile,ppf)) then begin
           ppf.Save(StringToOLEStr(Target),TRUE);
           Result := true;
         end;
       end;
end;

procedure TStart.Button2Click(Sender: TObject);
begin
 CreateLink('C:\Test2\Project.exe','C:\Test2\Project.lnk','Project');
end;

end.					

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procedure DesktopLink (Filename,LinkName,Arguments: String); 
var tmpObject : IUnknown; 
    tmpSLink : IShellLink; 
    tmpPFile : IPersistFile; 
    PIDL : PItemIDList; 
    LinkFileName: WideString; 
    DesktopDirectory : array[0..MAX_PATH] of Char; 
begin 
 {benötigt ShlObj, ActiveX, ComObj in der uses} 
 tmpObject := CreateComObject(CLSID_ShellLink); 
 tmpSLink := tmpObject as IShellLink; 
 tmpPFile := tmpObject as IPersistFile; 
 if Arguments<>'' then 
 tmpSLink.SetArguments(pchar(Arguments)); 
 tmpSLink.SetPath(pChar(Filename)); 
 tmpSLink.SetWorkingDirectory(pChar(ExtractFilePath(Filename))); 
 SHGetSpecialFolderLocation(0,CSIDL_DESKTOPDIRECTORY,PIDL); 
 SHGetPathFromIDList(PIDL, DesktopDirectory); 
 LinkName:='\'+LinkName+'.lnk'; 
 LinkFileName := DesktopDirectory+LinkName; 
 tmpPFile.Save(pWChar(LinkFilename),FALSE); 
end;