How to Create and Manipulate NTFS Junction Points: This is awfully handy. It allows you to map a drive, but map it to a local folder, instead of using a drive letter. So as you traverse your directory tree, you could drop into a remote folder that appears it be local. Very Linux-ish.
You can surpass the 26 drive letter limitation by using NTFS junction points. By using junction points, you can graft a target folder onto another NTFS folder or “mount” a volume onto an NTFS junction point. Junction points are transparent to programs.