Pearson's Hard Soft Lewis Acid Base (HSAB) principle classifies Lewis acids and bases as hard, soft or borderline based on their ability to form ionic or covalent complexes. According to the principle, hard acids prefer hard bases and form ionic complexes, while soft acids prefer soft bases and form covalent complexes. However, the HSAB model oversimplifies reactions and introduces ambiguities, as no single physical parameter determines hardness. A more nuanced analysis is needed to understand complex Lewis acid-base interactions.