Folders as Drives
Net use in the preferred command because it has a lazy behavior. If resour isn’t available, it will wait for the next user request to check for availability.
net use x: \\localhost\c$\Folder\Example
subst is an active search and connect program, which will penalize your system if resource is not found, because it will keep trying to connect.
subst x: C:\Folder\Example
Linux Subsystem (Win 10 Only)
This is how it is recommended by Microsoft.