The NET USE command does the same thing as SUBST

I wonder if it does?

Reading up, it seems to do the same as mapping a drive TO a shared resource,
so it's appears to be a client operation.

I need to create the resource on the "server", then share it, ... and then
map / net use from the client. Or is it OK to use net use on the "server" to
create the resource?

I've noticed that SUBST leaves the resource not shared. So I need to create
the resource and share it as the PC boots.

Stephen