因为要用到这方面的东东，所以小结了一下,如下：

/// <summary>
  /// 创建文件的快捷方式（虚拟路径）
  /// </summary>
  /// <param name="Path">目标位置</param>
  /// <param name="TargetPath">目标</param>
  private void CreateShortCut(string Path,string TargetPath)
  {
   if(System.IO.File.Exists(@TargetPath))
   {
    Path += @".lnk";
    IWshRuntimeLibrary.WshShell shell = new IWshRuntimeLibrary.WshShellClass();
    IWshRuntimeLibrary.IWshShortcut shortcut = (IWshRuntimeLibrary.IWshShortcut)shell.CreateShortcut(@Path);
    shortcut.TargetPath = @TargetPath;
    shortcut.Save();
   }
  } 

/// <summary>
  /// 把虚拟的快捷方式路径转化为物理路径
  /// </summary>
  /// <param name="Path">虚拟路径</param>
  /// <returns>物理路径 如果为空字符窜则该虚拟路径不存在或者输入的不是虚拟路径</returns>
  private string ConvertToPhysicalPath(string Path)
  {
   string targetPath="";
   Path += @".lnk";
   if(System.IO.File.Exists(@Path))
   {
    IWshRuntimeLibrary.WshShell shell = new IWshRuntimeLibrary.WshShellClass();
    IWshRuntimeLibrary.IWshShortcut shortcut = (IWshRuntimeLibrary.IWshShortcut)shell.CreateShortcut(@Path);
    targetPath = shortcut.TargetPath;
   }
   return targetPath;
  }