x = fs::dir_create(tempfile())
parent = fs::path_dir(x)

abs_ln = fs::link_create(x, fs::path(parent, "abs_ln"))
fs::link_exists(abs_ln)
#> /var/folders/vc/yv3lbg614jv_f7r5046k8yxm0000gn/T/RtmpLxUH0e/abs_ln 
#>                                                               TRUE
fs::dir_exists(abs_ln)
#> /var/folders/vc/yv3lbg614jv_f7r5046k8yxm0000gn/T/RtmpLxUH0e/abs_ln 
#>                                                               TRUE

rel_ln = fs::link_create(fs::path_file(x), fs::path(parent, "rel_ln"))
fs::link_exists(rel_ln)
#> /var/folders/vc/yv3lbg614jv_f7r5046k8yxm0000gn/T/RtmpLxUH0e/rel_ln 
#>                                                               TRUE
fs::dir_exists(rel_ln)
#> /var/folders/vc/yv3lbg614jv_f7r5046k8yxm0000gn/T/RtmpLxUH0e/rel_ln 
#>                                                              FALSE

setwd(parent)
fs::dir_create("path")
rel_ln2 = fs::link_create("path", "new_path")
fs::link_exists("new_path")
#> new_path 
#>     TRUE
fs::dir_exists("new_path")
#> new_path 
#>     TRUE

cat(system2("lsd", c("--tree", parent), stdout = TRUE), sep = "\n")
#> RtmpLxUH0e/
#> ├── abs_ln@ ⇒ /var/folders/vc/yv3lbg614jv_f7r5046k8yxm0000gn/T/RtmpLxUH0e/file772215100b6f
#> ├── file772215100b6f/
#> ├── new_path@ ⇒ path
#> ├── path/
#> └── rel_ln@ ⇒ file772215100b6f