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By default ln makes hard links. A hard link to a file is indistinguishable from the original directory entry; any changes to a file are effective independent of the name used to reference the file. Hard links may not refer to directories (unless the proper incantations are supplied) and may not span file systems.
A symbolic link contains the name of the file to which it is linked. The referenced file is used when an open(2) operation is performed on the link. A stat(2) on a symbolic link will return the linked-to file; an lstat(2) must be done to obtain information about the link. The readlink(2) call may be used to read the contents of a symbolic link. Symbolic links may span file systems and may refer to directories.
Given one or two arguments, ln creates a link to an existing file source_file If target_file is given, the link has that name; target_file may also be a directory in which to place the link; otherwise it is placed in the current directory. If only the directory is specified, the link will be made to the last component of source_file
Given more than two arguments, ln makes links in target_dir to all the named source files. The links made will have the same name as the files being linked to.