Whats the "start in" command for shortcuts

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Hi everyone, Im studying on and off, but for the life of me cant find what the start in box does on the shortcut dialog box. Ive tried adding directorys ect. But nothing happend? Could someone please explain what its function is. Ive had a look on Google and couldnt find anything. Regards,

Dave

 

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Tells Windows which folder should be set as the current one when the shortcut is activated. (Optional)

Reference