Mine

   item:     /full/path/to/item
   src_dir:  /full/path
   dest_dir: /home/.backup/.disks/disk.00

   item_path: /to/item
   item_dir:  /to

   src_path:  "$src_dir/$item_dir":  /full/path/to
   dest_path: "$dest_dir/$item_dir": /home/.backup/.disks/disk.00/to
   dest_file: "$dest_dir/$item_path": /home/.backup/.disks/disk.00/to/item

   if( -d $src_path ) {
      if(! -d $dest_path ) {
         mkdir $dest_path;
      }
   }

   link( $item, $dest_file );