They connect small towns and state parks to the primary Nebraska highway system.
All of these highways are maintained by the Nebraska Department of Transportation.
A recreation road is a road in a state park, which is designated as such by the Nebraska Game and Parks Commission, though maintained by NDOT.
Highways are generally marked in the format of S-x-Y or L-x-Y, where S or L indicates whether it is a spur or a link, x is the county the highway is in, with ranking in alphabetical order (1 is Adams County, while 93 is York County), and Y is the letter which "numbers" the highway.
[1] In 1955, the Nebraska Legislature passed a law requiring all incorporated communities with a population over 100 to be included in the state highway system.