#Text file containing the files names, full file name, one file name per line:
$inputFile = "C:\Users\Piotr\Desktop\Bzdety\skroty\linki.txt"
#full directory name where to create the shortcuts:
$targetDirectory = "C:\Users\Piotr\Desktop\Bzdety\skroty\"

foreach($line in Get-Content $inputFile)
{
  $filename = [System.IO.Path]::GetFileName($line); #get file name without directory
  #create shortcut
  $s=(New-Object -COM WScript.Shell).CreateShortcut($targetDirectory + $filename.replace("?"," ") + '.lnk');
  $s.TargetPath = $line;
  $s.Save();
}