Code:

uses ShlObj, ComObj, ActiveX;

procedure CreateLink(const PathObj, PathLink, Desc, Param: string);

var

   IObject: IUnknown;

   SLink: IShellLink;

   PFile: IPersistFile;

begin

   IObject := CreateComObject(CLSID_ShellLink);

   SLink := IObject as IShellLink;

   PFile := IObject as IPersistFile;

   with SLink do begin

     SetArguments(PChar(Param));

     SetDescription(PChar(Desc));

     SetPath(PChar(PathObj));

   end;

   PFile.Save(PWChar(WideString(PathLink)), FALSE);

end;