What are the necessary steps to integrate PayPal IPN and API for processing payments on a website?

To integrate PayPal IPN and API for processing payments on a website, you will need to set up IPN notifications in your PayPal account and create API credentials. Then, you can use the IPN listener script to handle payment notifications and the PayPal PHP SDK to interact with the API for processing payments.

// Set up IPN listener script to handle payment notifications
// Create API credentials in your PayPal account
// Use PayPal PHP SDK to interact with the API for processing payments