How can PHP variables and form actions be properly linked to avoid errors in form processing?

When linking PHP variables to form actions, it is important to ensure that the variables are properly set and passed through the form submission. To avoid errors in form processing, make sure that the form action points to the PHP file that will handle the form data. Additionally, use PHP's superglobal arrays like $_POST or $_GET to access the form data submitted by the user.

<form method="post" action="process_form.php">
    <input type="text" name="username">
    <input type="submit" value="Submit">
</form>
```

In the "process_form.php" file:

```php
<?php
if ($_SERVER["REQUEST_METHOD"] == "POST") {
    $username = $_POST['username'];
    
    // Process the form data here
}
?>