<?php 
$Shortcut = "[InternetShortcut] 
URL=http://www.your_url.com/ 
IconFile=http://www.your_icon.com/ 
IconIndex=1 
IDList= 
[{000214A0-0000-0000-C000-000000000046}] 
Prop3=19,2 
"; 
header("Content-type: application/octet-stream"); 
header("Content-Disposition: attachment; filename= Link to the text .url;"); 
echo $Shortcut; 
?>

However, the IconFile icon does not take effect; In addition, this can support Chinese, if not, you can add 1 line of code:

header('Content-Type: text/html; charset=utf-8'); 

Place the php file on the server apache and access the shortcut to generate a link.