a client computer has a facility for encapsulating location information , such as a uniform resource locator , for a resource that is available on a server computer . the facility is especially well - adapted for use with internet documents . the location information for such a resource is encapsulated into an object known as an internet shortcut . the internet shortcut appears to a user as an icon that may be used to gain access to the underlying resource . the internet shortcut icon holds a link to a remote resource and will automatically activate the web browser when selected . the internet shortcut icons may be implemented as objects that are visible on the desktop of the operating system . file operations such as copy , delete , and copy may be performed on the internet shortcut icon through a context menu . in addition , internet shortcuts may be transferred to e - mail , facsimile , floppy disk destinations through a context menu .