In general yes, but I always recommend testing on a machine or two first.
Though let me revise the command - the one posted most recently puts the shortcut on the desktop of all users for the machine in question. but if we don't want ALL users of a given machine to see it, then we should copy it to the user's roaming profile WHILE THEY ARE LOGGED OUT (this is why I hate roaming profiles - if they used folder redirection, this wouldn't be an issue and would be faster on the network) Do this at night or on a weekend or early before they arrive;
For /f "tokens=1" %%a in (users.txt) do if "%%a"=="%username%" copy "x:\path\to\shortcut.lnk" "\\RoamingProfilesServer\ProfileShare\UserName(IfApplicable)\Desktop"
NOTE: I'm using plain old copy - NOT xcopy. XCOPY can work, but why bother?
If you need more help with this, I'd recommend posting the EXACT name of the file the shortcut is - and it's path, as well as an example path to one of the users profiles.