No folders are shortcuts. You're asking the wrong question. You should be asking how to determine if a shortcut (.lnk) references a folder.
Others have suggested Win32::Shortcut. It is indeed the solution. Extract the target ($link->{'Path'}) and use -d.
In reply to Re: Determining if folder is a shortcut
by ikegami
in thread Determining if folder is a shortcut
by atyrrell
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