Set oWS = WScript.CreateObject("WScript.Shell") 
sLinkFile = "file.lnk" 
Set oLink = oWS.CreateShortcut(sLinkFile) 
olink.IconLocation = "C:\Windows\Installer\{AC76BA86-7AD7-FFFF-7B44-AB0000000001}\PDFFile_8.ico"
oLink.TargetPath = "http://google.com" 
oLink.Save