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Hello, this question has been asked in the past several times. The following links address this problem for windows 7/ and XP. Hope it helps.
http://www.makeuseof.com/answers/change-fix-file-associations-windows-7/
http://www.makeuseof.com/answers/fix-problem-lnk-win32-files-windows-xp/
check out the very first Answer on the first link recommended by Fidelis. That one shares a quick fix to your problem.
Follow the steps :http://support.microsoft.com/kb/172053 to do it manually
or
downlaod this file and tun :http://www.winhelponline.com/fileasso/lnk_fix_w7.zip
it will fix it.
there were similar questions :
http://www.makeuseof.com/answers/change-windows-7-64bit-32bit-reinstalling-windows/#comment-350050521