creating shortcuts from powershell script....

I know you can use the wscript.shell object, but are there other options?
probably a .net class that could be used right? I'm thinking if you can do
either the wscript.shell method or a .net class, I would go the .net class
route since that feels more like an inate part of the shell, rather than
calling out to something more external and/or more loosely coupled.... I'm
thinking I'd like to stick with the following logic: use builtin methods
first, then outside components if no reasonable builtin method exists. And
since powershell requires .net, then you can count on .net being there,
where as there is no garauntee how long wscript.shell will be included in
future releases of Windows.

any input is welcome. Thanks.