A linking block includes a top panel, an inner perimeter wall downwardly extended from the middle of the top panel, a bottom panel connected to the bottom edge of the inner perimeter wall, an outer perimeter wall downwardly extended from the outer edge of the top panel and one or multiple holes located in the bottom panel. The invention also provides a method of forming the linking block, which includes a first step of providing a sheet material, a second step of stamping the sheet material into a shape having a top panel, an inner perimeter wall downwardly extended from the middle of the top panel, a bottom panel connected to the bottom edge of the inner perimeter wall and an outer perimeter wall downwardly extended from the outer edge of the top panel, and a third step of creating one or multiple holes in the bottom panel.