' Get a Shell object
Dim WSHShell
Set WSHShell = WScript.CreateObject("WScript.Shell")

' Create a shortcut object 
Dim MyShortcut
Set MyShortcut = WSHShell.CreateShortcut("C:\Temp\Shortcut.lnk")

' Set shortcut object properties and save it
MyShortcut.TargetPath = "\\server\xyz\foo.exe"
MyShortcut.WorkingDirectory = "\\server\xyz"
MyShortcut.WindowStyle = 4
MyShortcut.Save