[v1s2222]

Код:

var
  Form1: TForm1;

  S: String;

implementation

{$R *.dfm}

procedure TForm1.Button1Click(Sender: TObject);
var
 icon     : TImage;
begin
  imag:=TImage.Create(self);
  with imag do begin
    Parent:=Form1.Panel1;
    Left:=10;
    Top:=10;
    AutoSize:=true;
    Picture.Icon:=icon;
    OnDblClick:=OpenLabel;
    S:='myfile.exe';
  end;
end;

procedure TForm1.OpenLabel(Sender: TObject);
begin
 ShellExecute(handle, 'open', s, nil, nil, SW_SHOWNORMAL);
end;