See also Copy a shortcut to the Desktop, Start Menu, etc. .
I am using the Task Scheduler initialized via the ScheduleTask UDF to copy prepared .LNKs from a central location to the 'All Users' profile. Additionally, I'm stripping the UNC information out of the .LNK files, thus a shourtcut would not work if the appropriate drive map doesn't exist. I'm using SCUT.EXE for this.
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There are two types of vessels, submarines and targets.
