M3uEdit is a robust m3u playlist creator/editor. You can drag-n-drop ANY type of files from Windows Explorer and they will be added to the end of the playlist. It accepts any filetype so that playlists for any media type can be made. For instance, Windows Media Player can play videos, WMA, and MP3 files from a single playlist.

Several m3u files can be open at once within m3uEdit. Items from one list can be highlighted and dragged to another list. In general, m3uEdit will only have one session open at a time; if you open another file via the context menu, it will open in the m3uEdit session already running. You can drag the filenames around to get them in the order you want. The drive letters or full paths can be easily removed. You can delete items or manually edit them.

The display and print font can be changed, and remembered between sessions if you like.

Only one option: Include (or not) m3uEdit in the context menus of m3u files. This means you can right-click any m3u file and pick m3uEdit to start editing that file.