Something like this?

 Code:
SELECT
     CASE EXIST("%USERPROFILE%\desktop\EMR.RDP")
     	DEL "%USERPROFILE%\desktop\EMR.RDP"
     CASE EXIST("%ALLUSERSPROFILE%\desktop\EMR.RDP")
	DEL "%ALLUSERSPROFILE%\desktop\EMR.RDP
     CASE 1
	; No Action Taken
ENDSELECT


That doesn't take permissions into account, but it's a way of checking for the file and deleting it. As written, if the file happens to exist in both places, it'll only get deleted from %USERPROFILE% due to the nature of SELECT/CASE statements. An alternate method would be just having an IF/ENDIF statement for each possible location.