Create hard and soft links
Hard Link
It creates a file name record pointing to a inode
$ ln /etc/samba/smb.conf smb.conf
This will create a sencond file name record that is pointing to the inode to which the file /etc/samba/smb.conf is pointing, meaning that even if the original file name record is deleted the inode will be still accesible with this second file name record.
Soft Link
Soft links are redirections and it means that if a file is accessed through a soft link it was redirected to the original file name record and the to its corresponding inode