Windows 7 - Shortcut to non-existing target

Is there any way to create a shortcut to a non-existing
target?

I create a new shortcut and in the "Target" field I enter
a path to a non-existing target, then when I press 'OK' I get an error.
The target cannot be found (of course).

Is there any way to override this or solve it any other
way. Anyone?

Pls, don´t state the obvious that I need to have an existing
target. That is not relevant information.

You need to have an existing target.
Create the target then delete the target after.

You can create a folder, named Alt+255 on the numeric keypad. Then in the right click, customize you can change the icon to a blank from imageres.dll or shell32.dll.

You now have an invisible folder. Create a shortcut to that folder, (just a little blue arrow), then select the folder and use shift delete to delete the folder. You now have a shortcut to nothing, which will take you nowhere.