Microsoft has released a Microsoft security advisory (2286198) about this issue for IT professionals.
The security advisory contains additional security-related information.
To view the security advisory, visit the following Microsoft Web site:

Microsoft advissory Seite


To have us fix this problem for you, go to the "Fix it for me" section.
If you would rather fix this problem yourself, go to the "Let me fix it myself" section.

To implement the workaround that disables .LNK and .
PIF file functionality automatically on a computer that is running Windows XP, Windows Server 2003, Windows Vista,
Windows Server 2008, Windows 7, or Windows Server R2 click the Fix this problem link under Enable workaround.
To undo the workaround, click the Fix this problem link under Disable workaround.
In either scenario, click Run in the File Download dialog box, and follow the steps in the Fix it wizard.

NOTE:
Applying the Fix it will require a restart of the machine.
The installation of the Fix it will prompt the user before restarting the system.
Enterprise deployments allows for unattended install with the following Display options:


NOTE: Applying the fixit will remove the graphical representation of icons on the Task bar
and Start menu bar and replace them with white icons without the graphical representation of the icon.

Before applying the Fix It icons on the desktop will look like:



After applying the Fix It Icons will change to the following on the task bar:




After applying the Fix It Icons will change to the following on the start menu bar:



Note this wizard may be in English only; however,
the automatic fix also works for other language versions of Windows.

Note if you are not on the computer that has the problem,
save the Fix it solution to a flash drive or a CD and then run it on the computer that has the problem.


To implement the workaround that disables .LNK and .
PIF file functionality yourself, use one of the following methods:
Important This section, method, or task contains steps that tell you how to modify the registry.
However, serious problems might occur if you modify the registry incorrectly.
Therefore, make sure that you follow these steps carefully.
For added protection, back up the registry before you modify it.
Then, you can restore the registry if a problem occurs. For more information about how to back up and restore the registry,
click the following article number to view the article in the Microsoft Knowledge
Base:
322756 Sichern und Wiederherstellen der Registrierung in Windows XP

How to back up and restore the registry in Windows



Die Systeme die Hier gelistet sind:


*Microsoft Windows XP Service Pack 3, when used with:
*Microsoft Windows XP Home Edition
*Microsoft Windows XP Professional
*Microsoft Windows Server 2003 Service Pack 2, when used with:
*Microsoft Windows Server 2003, Datacenter Edition (32-bit x86)
*Microsoft Windows Server 2003, Enterprise Edition (32-bit x86)
*Microsoft Windows Server 2003, Standard Edition (32-bit x86)
*Windows Vista Service Pack 1, when used with:
*Windows Vista Business
*Windows Vista Enterprise
*Windows Vista Home Basic
*Windows Vista Home Premium
*Windows Vista Starter
*Windows Vista Ultimate
*Windows Vista Service Pack 2, when used with:
*Windows Vista Business
*Windows Vista Enterprise
*Windows Vista Home Basic
*Windows Vista Home Premium
*Windows Vista Starter
*Windows Vista Ultimate
*Windows Server 2008 Service Pack 2, when used with:
*Windows Server 2008 Datacenter
*Windows Server 2008 Enterprise
*Windows Server 2008 Standard
*Windows 7 Enterprise
*Windows 7 Home Basic
*Windows 7 Home Premium
*Windows 7 Professional
*Windows 7 Starter
*Windows 7 Ultimate
*Windows Server 2008 R2 Datacenter
*Windows Server 2008 R2 Enterprise
*Windows Server 2008 R2 Standard

Hier der Ganze Bericht:
Microsoft Support Seite