Ln
From FreeBSDwiki
Ln is the system command used to create both hard and soft filesystem links.
To create a hard link:
ph34r# ln /usr/bin/originalfile /usr/home/jimbo/myhardlinktooriginalfile
To create a soft link:
ph34r# ln -s /usr/bin/originalfile /usr/home/jimbo/mypointertooriginalfile