Utility to dereference Windows shortcuts?

[Tom Cyglist <thcyglist at yahoo dot com>]

I understand that Windows shortcuts and symlinks are
different and the reasons why they are different.
However, I want to be able to process files pointed to
by Windows shortcuts using Cygwin utilities. In order
to be able to do this, I need a utility that will take
a Windows shortcut name, xxx.lnk, and return either a
Cygwin (preferred) or Windows path to the target of
the shortcut. I could then do something like:

cyg_utility `shortcut_deref win_shortcut.lnk`

Does this utility exist? If not, does anyone have
sufficient information on the Windows shortcut
structure to allow me to write one?

Thanks.

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