LNK is the abbreviation for link, ie connection, and represents a so-called link under the operating system Windows. The LNK file establishes a connection to another file or directory. Most commonly, such links are used for exe files, but it works with any other file type. If you double-click a link, for example to an exe file, it behaves as though you had double-clicked the exe file itself, it will be executed. When linking to a folder, this would open the folder.
An LNK file contains information about the type of linked file, the location and name of the file, as well as the execution directory and the program that will open the file. LNK files usually use the pictogram (icon) of the target file, but you can also assign your own without touching the target file. With Windows default settings, links are generally identified by a small, curved arrow.
Right-click on a link -> Properties to view and modify the properties. A shortcut can be created in two different ways.
1. Right click where the link should be created and choose new-> linkage. In the following dialog you set the target file and the name of the link.
2. Find the desired target file, right-click it and hold down the mouse button while moving the arrow to where the link should appear and let go. In the following menu simply select "Create link here". Then you can rename this shortcut just like any other file.
Note that deleting a link does not cause the destination file to be deleted or even a program uninstalled.