Window Shortcut – LNK File Format

Figure 01 – LNK Top Level File Structure
A computer shortcut (shortcut) is a small file containing a target URI or the name of a target program file that the shortcut represents. [wiki]
Microsoft Windows uses .lnk as the filename extension for shortcuts to local files, and .URL for shortcuts to remote files, like web pages.
Thanks to Jesse Hager for creating the specification document. [PDF]
As observed, LNK trojan downloaders takes advantage of Command line string to perform malicious activity.