use Win32::Shortcut;

use strict;
use warnings;

my $link = Win32::Shortcut->new();

$link->{'Path'} = 'C:\Documents and Settings\jim\My Documents\google_maps.txt';
$link->{'WorkingDirectory'} = 'C:\Documents and Settings\jim\My Documents';
$link->{'ShowCmd'} = SW_SHOWNORMAL;
$link->Save('C:/Documents and Settings/jim/Desktop/google_maps.lnk');
$link->Close();