"Where is the salt?"
Ь never has a sound of its own. Instead, it indicates the consonant before it should be pronounced soft. Soft consonants almost sound as if they have a y sound after them, like the "ny" sound in canyon or new (in accents where it sounds like nyoo) just drop the vowels and you have something like нь. Same for for "ly" sounds in million or lieutenant (again, in accents where it sounds like lyoo-tenant), drop the vowels and you have a close sound to ль. The same goes for the other consonants that ь follows.