I downloaded one of these once just to see what the hell it was. BTW, there's also an MP3 file like this too. The .url file is just a link. Same thing that your Favorites use in IE. It's a link to a porn site. The MP3 and the movie will both open up a different page (I guess so they can keep track of where their hits are coming from) on the same Porn site if you open them in Windows Media Player. It's not really a virus, just a very deceptive way for these people to get people to come to their site.