What are best practices for setting the "action" attribute in an HTML form when submitting data to a PHP script?

When setting the "action" attribute in an HTML form to submit data to a PHP script, it is best practice to specify the file path of the PHP script that will process the form data. This ensures that the form data is sent to the correct script for processing. Additionally, it is important to use the POST method to submit sensitive data securely.

<form action="process_form.php" method="post">
  <!-- Form fields go here -->
  <input type="submit" value="Submit">
</form>