Group Policy includes the Shortcuts preference extension, which lets you configure shortcuts to:
File system objects. Traditional shortcuts that link to apps, files, folders, drives, shares, or computers. For example, linking a shortcut to an app from the Start screen.
URLs. Shortcuts to webpages or FTP sites. For example, a link to your intranet site from your employee's Favorites folder.
Shell objects. Shortcuts to objects that appear in the shell namespace, such as printers, desktop items, Control Panel items, the Recycle Bin, and so on.
How do I configure shortcuts?
You can create and configure shortcuts for any domain-based Group Policy Object (GPO) in the Group Policy Management Console (GPMC).
To create a new Shortcut preference item
Open GPMC, right-click the Group Policy object that needs the new shortcut extension, and click Edit.
From Computer Configuration or User Configuration, go to Preferences, and then go to Windows Settings.
Right-click Shortcuts, click New, and then choose Shortcut.
Choose what the shortcut should do, including Create, Delete, Replace, or Update.
Type the required shortcut settings and your comments into the Description box, and click OK.