I need to create one list with powershell with the following columns
Title Url (255 max length) Description (255 max length)
It must be a custom list. There is no need to create site columns or content type, just the list
I find it strange that you have done no basic research before posting this. Googling "create list powershell" will find you this post from heyscriptingguy, which should be what you need to get started.