Indeed, a file link is a basically a file name. A file can have several names everywhere in the directory tree.
The same goes for directories.
If you create a file and give it 2 names, it has 2 links. When you remove one link, the file is still there. when you remove all links, the file is deleted. The link count is the number of names a file has.
You can create a link with the 'ln' command.