If you have been doing web development for any significant amount of time chances are you know how to build a link by hand using the ‘a href=”link/to/some/page”‘ syntax. That method works fine and can even be used inside of Drupal modules, but it is generally frowned upon by the Drupal community. Using the l() function is the Drupal way of building links programmatically, and though it might take some getting used to, in the end you will find that it saves time.
l() is a function that is available anywhere within a Drupal installation. It accepts three arguments: