For me,
Hard limits = things I refuse to do
Soft limits = things I generally won’t do, but would in rare cases accept as part of a punishment or a deal I gain something really good from
Hmm, there has been some changes between soft and hard limits over time, I’ll try to illustrate the ones I can think of from the top of my head

Edging: hard limit —> soft limit/dislike
Denial: hard limit —> dislike/like/love (depending on context)
Showing face in nude pics: hard limit —> indifferent
Showing face in nude pics with boner: hard limit —> nearly hard limit*
Jerking off on video (no face): hard limit —> nearly hard limit
Crossdressing/feminization: dislike —> nearly hard limit*
Anal: hard limit —> nearly hard limit* (but closer to an actual hard limit than crossdressing or the other nearly hard ones, there is currently like 1 or 2 people I would just CONSIDER anal for under the most ideal circumstances).
*Nearly hard limits are things that I normally wouldn’t do, not as punishments either, but if I really trust someone special, and either let them down gravely or gambled with very high stakes and lost, I might agree to them. To different degrees with anal being the least likely, followed by jerking off on video and showing face with a boner.
Evaluation: As you can see, a lot of my limits have moved towards softer states, as I became older and more experienced and my risk willingness increased the obvious exception being crossdressing. I would agree to smaller stuff like faceless pics in bra & pantoes/lingerie or wearing that under my normal clothes or whatever, but I just realized over time that feminization doesn’t interest me at all, so it’s easier to just consider it a hard limit, both as a kink and as a punishment.