Thank you.

What I meant was that I'd create a folder and change that to a working shortcut (I've seen tutorials), just as I can change it to a working IE icon. When I've changed it to the IE icon, it opens IE when clicked but it is still a folder so I can access it from DOS.

If I check the desktop with Windows Explorer, it shows the newly created folder as a folder, whether it has the original icon or the IE icon. If I change the icon to a working Shortcut icon, I'd need Windows Explorer to show it as a shortcut, rather than a folder.