In ROS robot models, a link element represents a physical part of the robot. It is built by defining visual geometry for appearance, collision geometry for physical interaction, and inertial properties for physics simulation. The process starts by naming the link, then adding visual and collision shapes, and finally setting mass and inertia. Each step updates the link's state until it is ready for use in the robot model. Visual and collision geometries can differ to optimize performance and appearance. Missing inertial data can cause simulation errors. This step-by-step approach ensures the robot behaves realistically in simulation.