Usage. ln [options] file|dir|UNCname new_name|new_dir|UNCname

These options are available
  -r, --recursive SRCPATH DESTPATH
  -e, --enum SRCPATH    Enumerate corresponding files under SRCPATH
  -j, --junction JUNCTION TARGETDIR
  -j, --junction JUNCTION
  -c, --copy SRCPATH DESTPATH
  -m, --move SRCPATH DESTPATH
  -q, --quiet           Operation with no output
  -h, --help            This help

Samples
  ln sourcefile.txt destination.txt
  ln --recursive x:\dir\dir2 x:\dir\newdir
  ln --recursive x:\dir\dir2 x:\anotherdir
  ln \\local_computer\sourcefile.txt x:\dir_on_local_computer\destination.txt
  ln \\local_computer\sourcefile.txt \\local_computer\destination.txt
  ln --recursive \\local_computer\sourcedir x:\dir\dir2
  ln --recursive \\local_computer\sourcedir \\local_computer\destdir\sample
  ln --enum x:\dir\dir2
  ln --copy x:\source\dir2 x:\dest\dir2
  ln --junction x:\source\junction x:\dest\junction target
  ln --junction x:\source\junction

rem mklink /h "%trg%\%p%%~nx1" %1
fsutil hardlink create "%trg%\%p%%~nx1" %1

' {C:\in.txt} {C:\out.txt}