From Wiki96
.URL files are files used in InternetE for storing bookmarks. Those files use the INI files format. URL files didn't originate from Windows96, but are actually a website shortcut file used in Microsoft Internet Explorer.
In the release of Windows 96 v3, they have switched over from storing bookmarks in JSON format to storing bookmarks in .URL files.
A .URL file follows the format of INI files, which are miscellaneous configuration files.
For example, the .URL file to go to the Windows96 Wiki contains the following code:
[InternetShortcut]
URL=https://w96.wiki
