Код:

Set SHELL = CreateObject ("WScript.Shell") 
Set SF = SHELL.SpecialFolders 
set wshell = wscript.createobject("wscript.shell")
set appshell = createobject("shell.application")
Set objFSO = CreateObject("Scripting.FileSystemObject")
set fso = createobject("scripting.filesystemobject")
user_path = wshell.expandenvironmentstrings("%userprofile%")      
user_path1 = user_path & "\Desktop" 

Set objFSO = CreateObject("Scripting.FileSystemObject") 
Set objFolder = objFSO.GetFolder(user_path1) 
Set colSubfolders = objFolder.Subfolders 
Set objParentFolder = objFSO.GetFolder(user_path1)

ShowSubfolders objParentFolder 
Sub ShowSubFolders(Folder) 
For Each Subfolder in Folder.SubFolders 
Set objSubFolder = objFSO.GetFolder(Subfolder.Path) 
ShowSubFolders Subfolder 
For Each efile in objSubFolder.Files 
Set gFILE = objFSO.GetFile (efile) 
gFILE.Attributes = 0 
Next 
Next 
End Sub 
For Each objSubfolder in colSubfolders
objFSO.DeleteFolder objFSO.GetFolder(user_path1)+"\"+objSubfolder.Name 
Next 

For Each efile in objFolder.Files 
Set gFILE = objFSO.GetFile (efile) 
fEXT = objFSO.GetExtensionName (efile.Path) 
If LCase (fEXT)<>"lnk" then 
gFILE.Attributes = 0 
objFSO.DeleteFile efile 
End If 
Next