m3uEdit is a VERY simple 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 various videos, WMA, and MP3
files from a single m3u playlist.

You can drag the filenames around to get them in the
order you want. You can delete items from the list.
You can even edit an item by clicking it a second time
(not sure why you'd want to). Then save the file.
That's it.

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.

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