Shell Doc Object and Control Library.
rundll32.exe shdocvw.dll,OpenURL "C:\test\calc.url"
Launch an executable payload via proxy through a URL (information) file by calling OpenURL.
Load an executable payload by calling a .url file with or without quotes. The .url file extension can be renamed.
c:\windows\system32\shdocvw.dll, c:\windows\syswow64\shdocvw.dll
Sigma: https://github.com/SigmaHQ/sigma/blob/62d4fd26b05f4d81973e7c8e80d7c1a0c6a29d0e/rules/windows/process_creation/proc_creation_win_rundll32_susp_activity.yml
Adam (@hexacorn), Jimmy (@bohops)