A hard link is a directory entry for a file. Every file can be considered to have at least one hard link. On NTFS volumes, each file can have multiple hard links, and thus a single file can appear in many directories (or even in the same directory with different names). Because all of the links reference the same file, programs can open any of the links and modify the file. A file is deleted from the file system only after all links to it have been deleted. After you create a hard link, programs can use it like any other file name.
FSUTIL HARDLINK help
FSUTIL HARDLINK create new_filename existing_filename