This is not an assignment, teacher wants us to do this as a prereq for an assignment and his instructions are not clear enough for me to follow.
I am using C: instead of E:
I made the directory C:\sql and coppied the cmd.exe and pasted it. When I right click it I do not get a target option
Setting up an Oracle SQLPLUS Command Prompt

I will assume that instant client is installed in the directory instantclient on the E: drive. Make the appropriate changes for you particular setup.

Create a directory to work from. For example E:\sql.

Copy a command prompt icon. Right click on the icon and in Target: put

E:\instantclient\sqlplus.exe scott/

where E:\instantclient is the drive and directory where instant client is installed.

In Start in: put E:\sql.

You might change the icon if you wish. You can also change the font, the font size (e.g. font Lucida Console size 24), the window size, and the text and background colors.

When you click on the icon you might get a security warning. Select Run and the Sql*Plus command prompt should appear and you should be in the scott account.

Change the target for your account. Replace scott/tiger with IS375xx/pppp where the xx is two digits specifying which IS375 account is yours and pppp is to be replaced by your password.

Click on the icon again and SQLPlus command line in your account should appear.