I have a spreadsheet containing these two columns: Website, URL

In the Website column, I have entries like this:
1888PetMeds.com - America's Pet Health Resource

In the URL column, I have corresponding URLs like this:
http://1888petmeds.com/

I want to create an individual URL file, bearing the Website name, that
contains the URL contents. For example, the file with this name:
1888PetMeds.com - America's Pet Health Resource.url

would have these contents:

[InternetShortcut]
URL=http://1888petmeds.com/

when viewed in Notepad. I would then be able to click on the PetMeds
shortcut and watch as Firefox opens the PetMeds webpage.

My question: how can I convert each row of the spreadsheet so as to
create the corresponding URL shortcut file, as shown above?