A soft link is a link to another directory, plain and simple.
ln -s <path_to_file_or_directory> <link_name>$ ls -l file_name
# output
-rw-r--r-- 12 linuxize users 12.0K Apr 28 10:10 file_name
|[-][-][-]- [------] [---]
| | | | | | |
| | | | | | +-----------> 7. Group
| | | | | +-------------------> 6. Owner
| | | | +--------------------------> 5. Alternate Access Method
| | | +----------------------------> 4. Others Permissions
| | +-------------------------------> 3. Group Permissions
| +----------------------------------> 2. Owner Permissions
+------------------------------------> 1. File Type