Are form links considered as normal links by Google?

I was checking a website and noticed an external link in a form. Example:

<form action="http://www.domain.com/search/" method="get" ...

Are links in forms, seen as links by Google?

This particular website is referring users to www.domain.com through a search box. Just wanted to know how search engines look at these kind of links.

Thanks.

No, the website is not "referring users to www.domain.com through a search box". The URL specified in the action attribute is the server side form handler that will process the search.

So the bots will not follow that link.

If you want to make sure, just type "link:www.google.com/custom" which should have millions of backlinks as it is often used in search forms and has got none.