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Windows PowerShell is Microsoft's task automation framework, consisting of a command-line shell and associated scripting language built on top of, and integrated with the .NET Framework. PowerShell provides full access to COM and WMI, enabling administrators to perform administrative tasks on both local and remote Windows systems.[except from WikiPedia]

This tag should be used for questions that relates to PowerShell usage in SharePoint.

Relevant links for using PowerShell for SharePoint, and general PowerShell links