From MSDN, https://learn.microsoft.com/en-us/windows/win32/shell/knownfolderid
%APPDATA%\Microsoft\Windows\Network Shortcuts is
FOLDERID_NetHood
By enumerating items from SHGetKnownFolderPath & FOLDERID_NetHood (IShellFolder, IEnumIDList, ...), I get shortcuts on my Windows 10 OS (I just added 1 shortcut to test)