A remote code execution vulnerability exists in Microsoft Windows that could allow remote code execution if a .LNK file is processed.An attacker who successfully exploited this vulnerability could gain the same user rights as the local user, aka 'LNK Remote Code Execution Vulnerability'.
https://www.zerodayinitiative.com/advisories/ZDI-20-923/
https://portal.msrc.microsoft.com/en-US/security-guidance/advisory/CVE-2020-1421