So as you all know I purchased a Zune two or three months ago.
I love the Zune
however since the last great Firmware/Software
update the playlist system has become a overly big time waster. I was able to work with the old playlist system fairly quickly(meaning make and distribute playlists with ease).
So after some research(mostly dumb luck) I found that the Zune software will and does respect the m3u playlist structure. Woo hoo or something like that.
So the next adventure was to create m3u playlists. I knew that winamp created these types of playlists. However being very picky and not liking crapware(unless I have no choice (zune player software ring a bell))

So after hours of googling and trying a way to create m3u’s without winamp. I found a simple solution.
@echo off
dir /o:n /b *.mp3 > Playlist.m3u
Open a text file. Copy and paste the two lines above and save as Playlist.bat yes
this will make the file a batch file.
Go to the folder in which you have the Mp3’s you would like in a playlist.
**Of course you probably want to change the "playlist" name in the batch file and the batch file itself.
Other software you can use:
Playlist Creator
Itunes Playlist to M3u converter