A more robust solution might be to parse the .URL file itself (it's a standard Windows INI file) and pull out the attribute you need. Granted, your script may work 100% of the time today, it's only doing so because you're making some big assumptions.

Also, I suspect the 'BASEURI' attribute might actually be usable in a way... It sounds like a base from which to resolve a relative 'URL', though I haven't found any shortcuts that store their URL's in a relative fashion, so I dunno. Couldn't hurt to put it in there Just In Case, though...

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
   }
}
[download]