Is there a way to restore last session tabs for File Explorer when open it (not at logon)?

I know there is an option for automatically restore at logon, but I do not want file explorer auto launch at logon, I want it restore tabs when I click it.

Sadly no as File Explorer has no session restore engine. Explorer tabs are stored only in memory, not in a session file. Apparently for reboot and login it saves the file paths to a hidden cache in the registry.