Use the Tab and arrow keys to move the highlight to the icon of the file or folder to which you want to link.
Press the Spacebar to select the icon.
Choose Copy as Link from the Selected menu.
Type a name into the Destination Folder text field including the path for the name of the folder where you want this link icon to appear.
(Optional) If you want this link icon to have a different name that the original icon, type a new name in the Name for copy text field.
Click OK or press Return.