m3u, PLA, PLS?

OK, I have read enough on this forum to know that I can’t use an .m3u formatted list to play songs from both storage locations, BUT the m3u to PLA “conversion” methods seem confusing and complicated. 

I am hesitant to use the "M3u to PLA converter mentioned on this forum because I have had some negative experiences with .NET (have had to reformat and restart due to .NET on my XP machine).

Other references include Media Monkey, PlayList Creator and WinAmp. -  None of these seem to have PLA output - but WinAmp (my favorite - I use it all the time) does have a PLS output.

Will PLS work?

Thanks, Ken