Sometimes it can be required/useful to include a URL to a record, for example when creating a task/email that is regarding the parent record but the action is on a child record.
As far as I can tell, a ‘dynamic record URL’ (as we have them in CRM workflows) is not available via Power Automate.
Yet another Microsoft 'feature'.
This means we have to concatenate the URL ourselves. The most important part is to get the environment variable correct, so that the flow can be deployed to other environments. The building blocks are:

1- ‘Get’ the record for which you want to build the URL (you might already have this via the trigger)
2- Extract the environment URL
Using a ‘compose’ action, manipulate the data.id from the target record:
uriHost(body('Get_a_row_by_ID')?['@odata.id'])
3- Concatenate the URL
BLUE – This is the environment URL extracted in the previous step
RED – This is the table in which the record resides
YELLOW – This is the record you want to link to
concat('https://',outputs('Compose_-_uriHost_-_environment_url'),'/main.aspx?pagetype=entityrecord&etn=incident&id=','INSERT GUID HERE')
This is what the output looks like when you run the flow.
