Remove Hardware Shortcut:

Right-click on the desktop, select 'New' and then 'Shortcut'. For the item location, copy and paste the following:

RunDll32.exe shell32.dll,Control_RunDLL HotPlug.dll

Then click 'Next'. Call the shortcut 'Safely Remove Hardware', and you should be done.

If you want to make it look snazzier, right-click the icon, choose 'Properties' and then the 'Shortcut' tab, click on 'Change Icon' and in the 'Look for icons' box type:

%windir%\system32\HotPlug.dll

The first icon in this file matches the 'Safely Remove Hardware' icon so you'll be able to recognise it more easily.

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