My Computer, Recycle Bin, Network neighborhood/My Network places, are not Shortcuts.
They are Shell NameSpaces represented via icons. Shortcuts have a shortcut overlay beneath them. My computer only has that when it literally IS a shortcut, in which case it means the shortcut was created after the fact rather then the "official" method Carbon Dudeoxide has posted. the Vista method of doing the same thing is of course to right-click the desktop->Personalize, and select the "Change Desktop icons" task pane link.
This will have the same effect as it does in XP or previous versions, which merely changes the default icons shown within the desktop shell namespace.
Of course- you CAN create shortcuts TO these namespaces, but they act different then the actual namespace icon- for example, there is no LNK shortcut in the folder, which is the leading reason to deduce that it is not a shortcut- additionally, the properties context menu does not show the standard "File Properties" property page, but rather the same dialog present via the Windows key+Break combination.