Unit42 published a pretty decent write-up on malicious lnk files. It includes IOCs for the specific lnk files referenced in the post, but the concepts themselves are more important than the IOCs.

Windows Shortcut (LNK) Malware Strategies
Our telemetry shows a surge in Windows shortcut (LNK) malware use. We explain how attackers exploit LNK files for malware delivery. Our telemetry shows a surge in Windows shortcut (LNK) malware use. We explain how attackers exploit LNK files for malware delivery.