As posted the last time this was asked.
Opening up file explorer will show the recycle bin, in the panel on the left, directly below your network places.

If you hold the right mouse button down while dragging the bin icon from the file explorer window onto the desktop, then let go of the mouse button you will be presented with a menu offering you the option to.. "Create Shortcuts Here".
There is also this bit of info from MS:
http://support.microsoft.com/kb/810869