Shortcuts are nothing more than files pointing to other files that they should startup. For example, if you have a Windows Media Player shortcut on your desktop, right click on the shortcut and select Properties. The Target will be something like:C:/Program Files/Windows Media Player/wmplayer.exe. Change this line into another one, like C:/Program Files/MSN Messenger/msnmsgr.exe for MSN Messenger. Press OK to save the changes.
Probably the icon will have changed too. No problem about that, you can change that. Right-click the shortcut and select Properties. Choose the Shortcut tab. Click on the Change Icon button and navigate to your previous program, such as Windows Media Player. Click “Open” to select the file and press OK to save.
Pretty corny joke, but still one that can drive other users insane.