To add the record’s URL in the Item link in the approval step within Power Automate, we can follow the below steps
First, to get the URL, open the record, click on Email a link
Copy the URL from the mail editor
Or get the Record URL using our favorite tool for Dynamics 365 / CRM
Paste the URL and specify the id (guid) part as shown below.
Link within Email
Inside Approval Center
Within the app
Another option could be to create a custom field in the entity to hold the URL and use the same for the Item link.
Check our the below posts for more details à
Hope it helps..