You should not delete them.
A Desktop.ini file is a file that determines the way a folder is displayed by Windows. These files can be found in any folder, anywhere on your computer, as long as that folder has a custom appearance set for it. Desktop.ini files control things like the icon used for that folder and its localized name.
Deleting them will always regenerate them anyway. If you don't want to see them, turn off show hidden files and folders in File Explorer > View tab > uncheck hidden files.