What is a net session in Windows, and why is it valuable for penetration testers?

A net session is created when a remote user connects to shared resources on a Windows machine using the `net use` command. For penetration testers, discovering an active net session is valuable because its authentication token can be exploited to create processes under the user's identity, potentially escalating privileges or enabling lateral movement within the network, as detailed in Penetration Techniques - Exploitation of net session in Windows.