lang/ps/ SmbShares

As easy as

New-SmbShare -Name myshare -Path c:\path\to\files

and

Get-Help Grant-SmbShareAccess
Grant-SmbShareAccess -Name Flibble -AccountName mrflibble -AccessRight Full

and to delete:

Remove-SmbShare -Name Users

and using pipes (this can be used to remove multiple shares in one line)

Get-SmbShare -Name Users | ForEach { Remove-SmbShare -Name $_.Name }