sub wanted {
   return unless -f && -r;
   if (/\.url$/i) {
      my $ini  = new Config::Ini $_;
      my $base = $ini->get(['DEFAULT', 'BASEURL']);
      my $url  = $ini->get(['InternetShortcut', 'URL']);

      my $uri = $base ? URI->new_abs($url, $base) : URI->new($url);

      print $uri->as_string, "\n";   # or whatever
   }
}