Linking verbs express a state of being and act like an equal sign, equating the subject with a descriptive word or phrase. The most common linking verbs are forms of "to be" such as "is", "are", and "was", but other verbs like "seems", "appears", and sensory verbs describing taste, smell, sound or feel can also act as linking verbs when used to equate the subject to an adjective or noun. Linking verbs are identified by relating the subject of a sentence to a descriptive element through an expression of being, rather than an action.