The correct way to embed powershell in a batch script

<# :
@echo off
setlocal
set "POWERSHELL_BAT_ARGS=%*"
if defined POWERSHELL_BAT_ARGS set "POWERSHELL_BAT_ARGS=%POWERSHELL_BAT_ARGS:"=\"%"
endlocal & powershell -NoLogo -NoProfile -Command "$_ = $input; Invoke-Expression $( '$input = $_; $_ = \"\"; $args = @( &{ $args } %POWERSHELL_BAT_ARGS% );' + [String]::Join( [char]10, $( Get-Content \"%~f0\" ) ) )"
goto :EOF
#>

Set-Location -Path "C:\Users\Admin\Documents"
$folders = 1..10 | foreach { New-Item -Name $_ -ItemType Directory }

foreach ($folder in $folders) {

    Set-Location $folder.FullName
    $Subfolders = 1..10 | foreach { New-Item -Name $_ -ItemType Directory }

    foreach ($Subfolder in $Subfolders) {

        Set-Location $Subfolder.FullName
        1..10 | foreach { New-Item -Name $_ -ItemType Directory }

    }

}