VBA Code for creating shortcuts of bunch of folder to respective category folder

Good Afternoon,

I am trying to create shortcut of some folders tabulated in excel sheet. I would like to create the shortcut of these folders to category wise. For instance, Folder EA-001 belongs to "Engineering" category and I want to create a shortcut of "Folder EA-001" which is available in the same directory to "Engineering Folder".

I have attached an excel file which might be helpful.
If you can help me with this one would be much appreciated.

Thanks.

Mashiul A.