This detection rule targets potentially malicious PowerShell executions, specifically focusing on commands that manipulate '.LNK' files as part of malware behavior. The rule identifies any execution of PowerShell (both the legacy and the newer Core version) that utilizes certain command patterns associated with file system interaction (like Get-ChildItem and Get-Content) to potentially decrypt or utilize '.LNK' files. The creation of a '.LNK' file could indicate that malware is attempting to drop or execute further stages of an attack, suggesting a high level of risk. The underlying condition requires that all specified selections be met, indicating a highly specific detection criteria aimed at identifying potentially harmful operations before they can reach their payload stage. This rule thus plays a critical role in proactive defenses against file-based attacks commonly used by threat actors.