I'm not exactly sure what you're asking. The shortcut specifies the path to the EXE and then the path to the session file. The %userprofile% just makes it generic so that it'll work on any PC.
From: Steinmetz, Paul [mailto:PSteinmetz@xxxxxxxxxx]
Sent: Wednesday, August 06, 2014 2:48 PM
To: 'Midrange Systems Technical Discussion'
Subject: RE: IBM i Access Client Solutions (ACS) download
Interesting, how and why did this was created in Documents.
By default, I believe the launcher did this.