I've been checking out how projects like #Busybox-w32, #msys and #GNUWin32 handle links in their utility programs like ln & ls. The comparison is very interesting. I really like Busybox-w32's use of hard links and how they show up with ls -i. They've done a wonderful job getting Busybox working on Windows. I'm investigating if Busybox-w32 can be used in place of msys when building #FLOSS #C projects with #mingw.