I found it is not so special to run vbs (Visual Basic Script) in Windows PowerShell because most of the time you can do that using cscript with command prompt (cmd.exe).
But what I guarantee you cannot do is to change directory to a remote machine using command prompt for example, as can see from the picture below I have a machine with IP address 192.168.1.26 so I can change the directory to c root of this machine by cd \192.168.1.26c$. I can perform other file operation directly in the remote machine such as make directory, copy file(s), delete directory and more.
In the past in order to manipulate files in between two or more machines you might need to map a network drive with a local drive letter. Windows Powershell gives me a better way to do this today.
In order to get to know more about Windows PowerShell go to script center :http://www.microsoft.com/technet/scriptcenter/hubs/msh.mspx.
Please feedback if you have other tips.