<t>You can call the mklink provided by cmd, from PowerShell to make symbolic links:<br/>
<br/>
cmd /c mklink c:\path\to\symlink c:\target\file<br/>
<br/>
```<br/>
<br/>
You must pass `/d` to `mklink` if the target is a directory.<br/>
<br/>
```<br/>
cmd /c mklink /d c:\path\to\symlink c:\target\directory<br/>
<br/>
```<br/>
<br/>
For hard links, I suggest something like [Sysinternals Junction](http://technet.microsoft.com/en-us/sysinternals/bb896768.aspx).</t>