C:\Temp>dir /a:-d /b
File Not Found

C:\Temp>perl -e "link 'C:\Perl\lib\ActivePerl.pm', 'HardLinkToActivePerl.pm'"

C:\Temp>dir /a:-d /b
HardLinkToActivePerl.pm

C:\Temp>head -7 HardLinkToActivePerl.pm
package ActivePerl;

sub perl_version {
    return sprintf("%vd.%s", $^V, BUILD());
}

1;

C:\Temp>