a.rb

PS C:\users\jaraco> New-Item -Path bar -ItemType SymbolicLink -Value foo
New-Item : Cannot find path 'C:\users\jaraco\foo' because it does not exist.
At line:1 char:1
+ New-Item -Path bar -ItemType SymbolicLink -Value foo
+ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
    + CategoryInfo          : ObjectNotFound: (C:\users\jaraco\foo:String) [New-Item], ItemNotFoundException
    + FullyQualifiedErrorId : PathNotFound,Microsoft.PowerShell.Commands.NewItemCommand

PS C:\users\jaraco> cmd /c mklink /d bar foo
symbolic link created for bar <<===>> foo
PS C:\users\jaraco> mkdir foo


    Directory: C:\users\jaraco


Mode                LastWriteTime         Length Name
----                -------------         ------ ----
d-----       12/31/2017   1:36 PM                foo


PS C:\users\jaraco> ls bar