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uses ActiveX, ShlObj, ComObj;

function CreateLink(lpszPathObj,lpszPathLink,
  lpszDesc: 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(lpszPathObj));
      psl.SetDescription(PChar(lpszDesc));
      if SUCCEEDED(psl.QueryInterface(IID_IPersistFile,
                   ppf)) then
        begin
          ppf.Save(StringToOLEStr(lpszPathLink),TRUE);
          Result := true;
          ppf._Release;
        end;
    end;
  psl._Release;
end;					

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procedure Verknuepfungerstellen;
var a,b,c : string;
begin
a := 'c:\kalle.exe'; //Zieldatei
b := 'c:\verknüpfungen\kalle.inc'; //Dort wird die Verk. erstellt
c := 'verk mit kalle.exe'; //Beschreibungstext;

CreateLink(a,b,c);
end;