The answer all depends on what you are looking at doing. *nix symbolic linking has no concepts of multiple drives, or network. If you can be sure that what you are linking to will always have the same mount point, and will always be mounted there when you call for it, then you might be able to use symbolic linking.
But these links should be soft links (ln -s), as that simply stores the path (either relative or absolute) to the object. You will not be able to use hard links in this case, because they point directly at a directory structure on the physical disk (or a simulation of this on HFS+), and thus have no meaning on remotely mounted disks.
However, if you are only gong to use this link via "native" MacOS programs (classic, carbon, and cocoa), then you can use aliases (generated through the finder). Aliases do have a concept of other drives, and network items, even to the point of being able to contain user-name and password (or keychain links to such items). You can even move the alias from one computer to another, and it will still link to the same file (in the original spot). The main down-side of aliases is that the BSD layer does not understand them at all, so you can't use them with those programs, most notably apache.
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But these links should be soft links (ln -s), as that simply stores the path (either relative or absolute) to the object. You will not be able to use hard links in this case, because they point directly at a directory structure on the physical disk (or a simulation of this on HFS+), and thus have no meaning on remotely mounted disks.
However, if you are only gong to use this link via "native" MacOS programs (classic, carbon, and cocoa), then you can use aliases (generated through the finder). Aliases do have a concept of other drives, and network items, even to the point of being able to contain user-name and password (or keychain links to such items). You can even move the alias from one computer to another, and it will still link to the same file (in the original spot). The main down-side of aliases is that the BSD layer does not understand them at all, so you can't use them with those programs, most notably apache.