Not sure if this is helpful, but check http://www.vista64.net/forums/powershell/27434-creating-shortcut-lnk-url-files.html

>I'm using the following script to create a shortcut and it works in all Windows except Vista.
>Someone could help me to know what's happening?
>
>

>Local loWSH As WScript.Shell, lcStartupDir, loLnk
>loWSH = Createobject("WScript.Shell")
>lcStartupDir = loWSH.SpecialFolders("AllUsersStartup")
>loLnk = loWSH.CreateShortcut(Addbs(lcStartupDir) + "Auto Backup - Folhamatic.lnk")
>loLnk.TargetPath = "Y:\folhawin\backup\autobkp\autobkp.exe"
>loLnk.WorkingDirectory = "Y:\folhawin\backup\autobkp"
>loLnk.Save()
>Store Null To loLnk, loWSH
>

>
>PS: The active user has adminstrator rights.