Private Sub Command1_Click()
CreateLink "D:\Bilder", _
  GetSpecialFolder(sfidDESKTOP) & "\Bilder.lnk"
' gleicher Link - anderer Pfad
CreateLink "D:\Daten", _
  GetSpecialFolder(sfidDESKTOP) & "\Bilder.lnk"
End Sub

Option Explicit
 
Public Enum SpecialFolderIDs
  sfidDESKTOP = &H0
  sfidPROGRAMS = &H2
  sfidPERSONAL = &H5
  sfidFAVORITES = &H6
  sfidSTARTUP = &H7
  sfidRECENT = &H8
  sfidSENDTO = &H9
  sfidSTARTMENU = &HB
  sfidDESKTOPDIRECTORY = &H10
  sfidNETHOOD = &H13
  sfidFONTS = &H14
  sfidTEMPLATES = &H15
  sfidCOMMON_STARTMENU = &H16
  sfidCOMMON_PROGRAMS = &H17
  sfidCOMMON_STARTUP = &H18
  sfidCOMMON_DESKTOPDIRECTORY = &H19
  sfidAPPDATA = &H1A
  sfidPRINTHOOD = &H1B
  sfidProgramFiles = &H10000
  sfidCommonFiles = &H10001
End Enum
 
Private Type SHITEMID
  cb As Long
  abID As Byte
End Type
 
Private Type ITEMIDLIST
  mkid As SHITEMID
End Type
 
Private Declare Function SHGetSpecialFolderLocation Lib _
  "shell32.dll" (ByVal hwndOwner As Long, _
  ByVal nFolder As Long, pidl As ITEMIDLIST) As Long
 
Private Declare Function SHGetPathFromIDList Lib _
  "shell32.dll" Alias "SHGetPathFromIDListA" _
  (ByVal pidl As Long, ByVal pszPath As String) As Long
 
Public Sub CreateLink(ByVal Datei As String, _
  ByVal LinkName As String, _
  Optional ByVal Parameter As String = "", _
  Optional ByVal Comment As String = "", _
  Optional ByVal WorkingDir As String = "")
 
  Dim cShellLink As ShellLinkA
  Dim cPersistFile As IPersistFile
 
  Set cShellLink = New ShellLinkA
  Set cPersistFile = cShellLink
 
  With cShellLink
    ' Pfad+Dateiname der Anwendung
    .SetPath Datei
 
    ' Parameter
    If Parameter <> "" Then _
      .SetArguments Parameter
 
    ' Kommentar
    If Comment <> "" Then _
      .SetDescription Comment
 
    ' Arbeitsverzeichnis (Ausführen in)
    If WorkingDir <> "" Then _
      .SetWorkingDirectory WorkingDir
  End With
 
  ' Verknüpfung erstellen
  cPersistFile.Save StrConv(LinkName, _
    vbUnicode), 0
 
  Set cPersistFile = Nothing
  Set cShellLink = Nothing
End Sub
 
Public Function GetSpecialFolder(CSIDL As _
  SpecialFolderIDs) As String
 
  Dim lResult As Long
  Dim IDL As ITEMIDLIST
  Dim sPath As String
 
  lResult = SHGetSpecialFolderLocation(100, CSIDL, IDL)
  If lResult = 0 Then
    sPath = Space$(512)
    lResult = SHGetPathFromIDList(ByVal IDL.mkid.cb, _
      ByVal sPath)
    GetSpecialFolder = Left$(sPath, InStr(sPath, _
      Chr$(0)) - 1)
  End If
End Function