[Osiris]

Source Get to know Linux: Links

During your time using Linux you are going to run into what is called a link. Links are used quite a bit in the world of Linux. Most of the time they go completely unnoticed. There are times, however, when the user will have to create a link. One common link a user will create is a link pointing to the global Firefox java plugin. Because the user can’t directly access that file in /usr/lib/mozilla/plugins a link must be created.
Links are very useful tools for a number of reasons. One very good use of Links is linking to a directory on another drive so you can easily access its contents. Say, for example, you have a hard drive containing mp3 files that is mounted to the directory /data. You want to be able to easily access those mp3 files but you don’t always want to have to navigate through the directory structure to get to them. Make this easy with a link in your ~/ (home) directory.