Splitting a command over multiple lines

In Linux, a command could be made to span over multiple lines by using the \ (backslash) character, like the one shown below,

$ ls -l \
     /tmp

Similarly, it could be done using ^ (caret) and ` (backtick) for Windows command prompt and Microsoft PowerShell accordingly.

Microsoft Command Prompt

C:\Users\Bala>dir ^
More? c:\windows

Microsoft PowerShell

PS C:\WINDOWS\system32> dir `
>> C:\Users\