Try the fix for .LNK files, found here:
http://www.winhelponline.com/articles/105/1/
"Yutong" <Yutong@discussions.microsoft.com> wrote in message
news:B33160C9-6A1D-451D-B98C-F09068361DFD@microsoft.com...
> How to change type of file for a desktop shortcut?
> I accidentally let windows open shortcuts with windows media player and
> can't change it back, undo doesn't work, can't use shortcuts!
> Please Help
> Thank You