James Serra offers up some guidance:
Imagine separate Sales, Finance, Shared Data, and Executive Analytics workspaces. Sales owns sales transactions, Finance owns budgets, and Shared Data owns common tables such as Customer, Product, and Date. Executive Analytics needs selected data from all three, but it does not want to copy everything into another lakehouse and maintain another set of pipelines. Instead, it creates shortcuts to the authoritative tables and presents them together in its own lakehouse.
This is where the beauty of Fabric OneLake shortcuts becomes obvious. To a report developer or analyst, the Executive Analytics lakehouse can look like one complete collection of tables. That person might not even know which tables are physically stored there and which are shortcuts—and usually should not need to know. Fabric resolves those paths behind the scenes, which is one reason I call Fabric “the great data unifier”: it can present one logical data estate without forcing all the data into one physical location.
Click through to learn more about what shortcuts are, how they work, and when you should (or should not) use them.