@Raymond: The docs don't say anything about indirect strings, only a user comment but that does not list the minimum OS. All the protocol specification ([MS-SHLLINK].pdf) says is: "NAME_STRING: An optional structure that specifies a description of the shortcut that is displayed to end users to identify the purpose of the shell link. This structure MUST be present if the HasName flag is set."
It does work on WinXP, did not test on 2000...