Index: Lib/shutil.py
===================================================================
--- Lib/shutil.py	(revision 86804)
+++ Lib/shutil.py	(working copy)
@@ -68,7 +68,25 @@
         fdst.write(buf)
 
 def _samefile(src, dst):
-    # Macintosh, Unix.
+    if sys.platform == "win32":
+        # Windows hard links need to be compared when open. os.path.samefile
+        # does not work in this case.
+        try:
+            link = False
+            for f in (src, dst):
+                if os.stat(src).st_nlink > 0:
+                    link |= True
+        except WindowsError:
+            return False
+
+        if link:
+            try:
+                with open(src, "r") as f1, open(dst, "r") as f2:
+                    return os.path.sameopenfile(f1.fileno(), f2.fileno())
+            except (OSError, IOError):
+                return False
+    
+    # Macintosh, Unix, Windows regular files.
     if hasattr(os.path, 'samefile'):
         try:
             return os.path.samefile(src, dst)