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In the picture below, the 4 icons on the top represent real folders or programs. The 4 on the bottom are shortcuts to programs or folders.

You can tell the difference because the 4 icons on the bottom have a small arrow on the bottom left of the icon.
A shortcut is simply an icon that represents and gives you quick access to the program, folder, or document it represents. If you delete a shortcut, you will not delete the actual program, file or folder.
So if I dragged all of the 4 icons on the top to the Recycle Bin, I would delete the actual Jruler program and all of the documents in the Stress Saver, Pictures, and Downloads folders.
If I dragged all of the 4 icons on the bottom to the Recycle Bin, I would only delete the shortcuts. The actual Internet Explorer program and the other folders and documents will still be available.
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