Summarize this article:

Click the Windows logo in the bottom-left corner of the screen, or press ⊞ Win on your keyboard. It's in the lower-left side of the Start window. It's on the left side of the File Explorer window. You'll find this tab in the upper-left side of the File Explorer window. It's in the "New" section of the tool bar at the top of the window. This option is in the New item drop-down menu. A window with options for your new shortcut will appear. It's in the middle of the page. Doing so opens a pop-up window. For example, if the program or file is in the Documents folder, you'd click My Documents. You may have to click through several different folders to find the program or file for which you want to create a shortcut. Doing so sets the desktop shortcut's target as your selected item. If you rename the desktop icon or move it to a new folder, your shortcut will no longer work. The default name for the shortcut is the same name as the program itself. It's in the bottom-right corner of the window. This will create your shortcut in the folder you selected.

Summary:
Open Start . Click File Explorer . Click the Desktop folder. Click the Home tab. Click New item. Click Shortcut. Click Browse. Scroll down and click the program's or file's folder. Click OK. Click Next, then enter a name. Click Finish.