Creating a shortcut to a nonfile object, such as a printer, is similar to creating a shortcut to a file except that rather than setting the path to the file, you must set the identifier list to the printer. To set the identifier list, call the IShellLink::SetIDList method, specifying the address of an identifier list.
Each object within the Shell's namespace has an item identifier. The Shell often concatenates item identifiers into null-terminated lists consisting of any number of item identifiers. For more information about item identifiers, see Item Identifiers and Identifier Lists.
Url: https://learn.microsoft.com/en-us/windows/win32/shell/links#creating-a-shortcut-to-a-nonfile-object