Definition: LNK files (labels or Windows shortcut files) are files that are typically created by the Windows OS automatically, whenever a user opens their files. These files are used by the operating system to secure quick access to a certain file. In addition, some of these files can be created by users themselves to make their activities easier. https://belkasoft.com/forensic-analysis-of-lnk-files
You create these manually too every time you make a shortcut.
Location: C:\Users\%USERNAME%\AppData\Roaming\Microsoft\Windows\Recent
This is a great way to find out if a file was opened and executed. NOTE: There are examples of when an LNK file will not be made such as accessing a network share.
