This policy setting determines whether remote paths can be used for file shortcut (. lnk file) icons. If you enable this policy setting file shortcut icons are allowed to be obtained from remote paths. If you disable or do not configure this policy setting file shortcut icons that use remote paths are prevented from being displayed. Note: Allowing the use of remote paths in file shortcut icons can expose users’ computers to security risks.
Allow the use of remote paths in file shortcut icons
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HKEY_LOCAL_MACHINE -> Software -> Policies -> Microsoft -> Windows -> Explorer # EnableShellShortcutIconRemotePath
Windows Components -> File Explorer