I’m very used to unix systems and there it is very common to use symbolic links. Say you mount another machine at /machine2 but want to access some files from it in your home directory on that machine but have them in the home directory on this machine. Just use ln, ln -s /machine2/home/user/file /home/user/file and there is no difference in using file on any machine. This has not been possible in Windows until Vista was released!
Another way to explain it is it is possible to map a remote folder not just into a drive(e.g. Z:) but also onto a folder!
The solution is the new mklink command, this article explains well how to use it!