I just wrote one of my first powershell script yesterday, it has a pretty nice syntax actually, and no need to download anything like cygwin or other unix-like shell to your PC.

PS> $stmt  = "set hea off`n"
PS> $stmt += "select 'hello world' from dual;"
PS> $res = ($stmt | sqlplus -s scott/tiger)
PS> $res

hello world

Pretty cool