Foobar2000:Components 0.9/Shell Link Resolver (foo lnk)
From Hydrogenaudio Knowledgebase
The Shell Link Resolver component (foo_lnk.dll) adds support for Windows shortcut files, also known as shell link (.lnk) files.
Ordinarily, when a shortcut/.lnk file is added to a playlist window, foobar2000 will try to access the shortcut file itself, rather than the file it points to. After the component is installed & foobar2000 restarted, adding such shortcut to a playlist results in the entry being replaced by the target file it points to.
As of component version 1.3.1, the target must be a file. If the shortcut points to a folder, the .lnk file itself will be added to the playlist, and won't be playable.