Symbolic links work very similar to "regular" link files (*.lnk): they can point to virtually any file or folder and even UNC paths. Unlike lnk-files, to create symbolic links you need full Administrator privileges, and users cannot access the symlink properties.
Here is a function that creates symbolic links for you:
function New-SymbolicLink { param ( [Parameter(Mandatory=$true)] $OriginalPath, [Parameter(Mandatory=$true)] $MirroredPath, [ValidateSet('File', 'Directory')] $Type='File' ) if(!([bool]((whoami /groups) -match "S-1-16-12288") )) { Write-Warning 'Must be an admin' break } $signature = ' [DllImport("kernel32.dll")] public static extern bool CreateSymbolicLink(string lpSymlinkFileName, string lpTargetFileName, int dwFlags) ' Add-Type -MemberDefinition $signature -Name Creator -Namespace SymbolicLink $Flags = [Int]($Type -eq 'Directory') [SymbolicLink.Creator]::CreateSymbolicLink($MirroredPath, $OriginalPath,$Flags) } $downloads = "$env:userprofile\Downloads" $desktop = "$env:userprofile\Desktop\MyDownloads" New-SymbolicLink -OriginalPath $downloads -MirroredPath $desktop -Type Directory
When you run the code (with full Administrator privileges), it makes your downloads folder available right on your desktop. Right-click the symbolic link and choose Properties to compare this to "regular" *.lnk link files.