Just a quick link to the tool itself. It was written by DuWayne Harrison at Microsoft in the US. Please be aware that there is absolutely no support from PSS and all standard disclaimers apply as per resource kit tools. In other words, any use you make of this utility is entirely at your own risk.
(Eeeeuh what's this?) ABDE is used for hiding folders in shares so users who don't have rights on these folders won't see them. The impact is clear. No more fiddling in restricted directories.