Deleting links to GPOs is the more common task that you will be accomplishing. It is quite common that there are many more links inside an Active Directory domain than there are GPOs, because one GPO can be linked to many different places. The process for rolling out that GPO setting along with its links was probably an extended affair, starting with the creation of the GPO itself, moving on to testing those GPO settings by linking to test OUs, finalized by creating links to production OUs inside your environment in order to start pushing the settings to production computers. The reverse is generally the smart way to go when removing settings. It is most common to delete the links to the GPOs before you delete the GPOs ...
Deleting a GPO link
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