Did you ever come aross the use case that
a directory or file makes sense in two different locations in your file system structure? Example: You keep private and business apart, but one dir or file is required in both environments. Having the file twice is bad, because they will have different contents over the time, so you need two file system entries for one physical file.
Shortcuts? Bad

This just creates a file that points to a file system entry. So e.g. if that is a directory, the shortcut will not also act as a directory but as a file (in sort order within files, dir content can't be listed etc).
symbolic links (like hard link but also for directories and like Junction Points also working across volumes and deleting deletes only the link not the actual data) are supported since Vista for NTFS, so it is wide spread.
A symbolic link behaves exactly as the target being linked, so this is what you want and will potentinally use daily. Sadly, creating the symbolic links requires to be on command shell / console as an administrator

so you can't create a symbolic link easily using right-click-drag&drop or the like. Commands are fsutil hardlink utility (Windows XP) and mklink (Vista and seven), e.g. in directory "business" call
mklink /D SalamanderFiles ..\private\SalamanderFiles
As 3rd party tools like
Link Shell Extension do not work within Salamander, thus I want a comfortable function build into salamander that allows to create symbolic link without a clumsy procedure (cmd line / windows explorer). What about you?