File with extension .lnk, what is this?

A file with extension .lnk. What this means? Is it a virus

.lnk (.LNK)is a Windows file extension. This extension is associated with all shortcuts and Programs in Start Menu items. That is, used for shortcut in Windows to represent an executable file. Software installed in System are stored in a default directory inside a default drive. The shortcuts for the installed programs appeared on desktop, known as shortcut icon, or in start menu.

This short-cuts are acts as a link to the executable files stored in the default directory. On double clicking this shortcut opens(or executes) the program. Basically files with extension .lnk are path holders.Means, it holds the path to the executable file.
.lnk is short for LiNK.