I guess, looking at it, you can create a "shortcut" on Windows which points to a document. Nonetheless, this is not a common activity in my experience, and in a technical sense, shortcuts (with the extension ".lnk") are more similar to launchers than symbolic links. They operate through Windows Explorer, and do not have any effect in any other context.

The typical use-case of shortcuts on Windows is to launch applications more conveniently. A key point about this usage is that a shortcut includes an icon; symbolic links do not.

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